• Attention

    We’re currently updating this page to make it easier for you to find the information you need. During this time, you might find some links are broken. We’re working to resolve these and any other issues as quickly as possible. Thank you for your patience.

    End of attention

    Hire purchase and similar agreements

    CGT event

    Time of event

    Capital gain

    Capital loss


    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 the capital proceeds

      Last modified: 09 May 2016QC 17157