Page 56 - F6 - Capital Gains Tax - Base Cost
P. 56

TAB Formulae













         l














                                                                                                          YES to
                            NO to any
                                                                                                            ALL




                    Has expenditure been

                       incurred on/after

                         valuation date?                                                              Apply both
                                                                                                depreciable asset


                       NO                     YES                                                       formulae







      Apply the standard                       Apply the standard TAB AND
           TAB formula                           standard proceeds formula
   51   52   53   54   55   56