Page 40 - F6 - Capital Gains Tax - Base Cost
P. 40

Standard TAB formula (par 30(1))













                                          • M
















         Y        Amount to calculate


         B        Qualifying expenditure before 1 Oct 2001 (par 20)


         P        Proceeds (less selling expenses) (par 35)

         N        Number of years from date of acquisition of asset until day before 1 Oct 2001

                  (limited to 20 if par 20 expenditure was incurred in > 1 yoa.)


         T        Number of years from 1 Oct 2001 until date of disposal
   35   36   37   38   39   40   41   42   43   44   45