Page 5 - F6 - Capital Gains Tax - Base Cost
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Base Cost: Overview Of Calculation








                                                                   For every transaction:


                                             Valuation date

         Base cost =                     Asset value on 1 Oct                 Disposed +       Expenses incurred
                                                                                                                      By person
                    Trigger?                                                                      after 1 Oct 2001
                                                        2001






                                                                                                                  Par 20
                                                 Disposal of this asset by this person excluded?
                                                Only if acquired
                                              before 1 Oct 2001
                                                                           If not excluded









                             Capital gain or loss                 =            Proceeds                   -            Base Cost
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