Page 6 - F6 - Capital Gains Tax - Base Cost

Included In Base Cost – Par 20

 Cost to acquire/create

 Valuation cost (if valued for CGT purposes)

 Cost iro acquisition/disposal:

• Surveyor/valuer/agent/auctioneer, etc.

• Transfer costs

• Advertising costs

• Sales commission

• Moving costs

• Installation costs (incl. foundation and

supporting structures)

• Portion of donations tax (Par 22) payable (see

next slide)o