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Special rules for the cost base and reduced cost base

Last updated 30 August 2010

There are other rules that may affect the cost base or reduced cost base of an asset. For example, they are calculated differently:

  • when you first use your main residence to produce income (see chapter 6)
  • for an asset that you receive as a beneficiary or as the legal personal representative of a deceased estate (see chapter 9), and
  • for bonus shares or units, rights and options and convertible notes (see chapter 5).

QC16195