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Register for Capital Gains Tax

Date Incurred

Expenditure’s Describe
#1

Amount
$

Documents Held
eg. Share Certificates

CPI Figure
#2

Index Factor
#3

Indexed Cost Base
#4

Allowed  Deduction
#5

Reduced Cost Base
#5
                 
                 
                 
                 
                 

Cost Base $

  

Indexed Cost Base $

  

Reduced Cost Base $

  

 

If asset owned for less than 12 months: Asset owned for 12 months or more If reduced cost base exceeds consideration
Consideration   Consideration   Reduced cost base  
less Cost Base   less Indexed Cost Base   less Consideration  
Capital Gain   Capital Gain   Capital Loss  

#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.

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