• Hire purchase and similar agreements

    Attention

    Warning:

    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

    B1

    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: 04 Mar 2016QC 27527