There are other rules that may affect the cost base and reduced cost base of an asset. For example, they are calculated differently:
- if the asset is your main residence and you use it to produce income for the first time after 20 August 1996 (see chapter 6)
- if you receive the asset 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)
- under a demerger (see chapter 5), and
- where you have been freed from paying a debt (see Debt forgiveness).