Hire purchase and similar agreements



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

CGT event

Time of event

Capital gain

Capital loss


Use and enjoyment before title passes

when use of the CGT asset passes

capital proceeds less the asset's cost base

asset's reduced cost base less capital proceeds

Last modified: 18 Sep 2009QC 18323