Page 50 - F6 - Capital Gains Tax - Base Cost
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Depreciable assets formulae (par 30(4))











        Depreciable Proceeds formula (par 30(4))















            B1           Par 20 qualifying exp before 1 Oct 2001 (not reduced with par 20(3)(a)

                                                              exp eg. Wear-and-tear)


            P1                                               Proceeds to be calculated

            R1            Proceeds from disposal (less certain selling exp) not reduced with par

                                   35(3)(a) proceeds subject to normal tax, eg. recoupments


            A1                Par 20 qualifying exp on/after 1 Oct 2001 (not reduced with par
                                                       20(3)(a) exp eg. Wear-and-tear)
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