Column 9: Amount to be deducted for reduced cost base



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

End of attention

The reduced cost base does not include an amount that you have deducted or can deduct. Any amounts that you have received as recoupment of expenditure also do not form part of the reduced cost base. However, the amounts will form part of the reduced cost base if you have included them in your assessable income. See Reduced cost base.

Last modified: 18 Sep 2009QC 18323