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Special rules for the cost base and reduced cost base

Last updated 5 October 2009

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)
  • for bonus shares or units, rights and options and convertible notes (see chapter 5).