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  • Appendixes



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

    End of attention

    Appendix 1-Summary of CGT events


    CGT event

    Time of event

    Capital gain

    Capital loss


    Disposal of a CGT asset

    when the disposal contract is entered into or, if none, when the entity stops being the asset's owner

    capital proceeds from disposal less asset's cost base

    asset's reduced cost base less capital proceeds

    Last modified: 06 Oct 2009QC 27417