Register for Capital Gains Tax
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Date Incurred
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Expenditure’s Describe #1
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Amount $
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Documents Held eg. Share Certificates
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CPI Figure #2
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Index Factor #3
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Indexed Cost Base #4
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Allowed Deduction #5
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Reduced Cost Base #5
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Cost Base
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Indexed Cost Base $
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$Reduced Cost Base $
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If asset owned for less than 12 months:
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Asset owned for 12 months or more
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If reduced cost base exceeds consideration
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#1: eg. purchase price, capital improvements
#2: CPI Figure - see over
#3: Indexation Factor - see over
#4: Cost base multiplied by indexation factor
#5 Amounts allowed as tax deductions are reduced by any amount recouped or included
as assessable income on disposal.