资产出售资本利得计算示例.pdfVIP

CGTEXAMP

Example1:Saleofanasset

Joanacquiredanasseton20September1987for$20,000.Shesoldtheasset

on20March1999for$60,000.

Indexedcostbase:

Costbasexindexationfactor

=$20,000x121.8Indexno.fortheMarch1999quarter

84

=$29,000

Indexno.fortheSeptember1987quarter

CGTgain:

Capitalproceeds–ICB

=$31,000

Example2:Saleofanassetwithextraelementincostbase

Sameasforexample1but,inaddition,inMarch1992Joanincurredcapital

expenditureof$5,000enhancingthevalueoftheasset.

Indexedcostbase:

=[$20,000x121.8]+[$5,000x121.8]

84107.6

=[$20,000x1.450]+[$5,000x1.132]

=$29,000+$5,660Indexno.fortheMarch

1992quarter

=$34,660

CGTgain:

Capitalproceeds–ICB

=$25,340

Example3:Saleofassetafterfrozenindexationfactor

Sameasexample2exceptthattheassetwassoldinJanuary2014.

Indexedcostbase:

=[$20,000x123.4*]+[$5,000x123.4*]

84107.6

=[$20,000x1.469]+[$5,000x1.147]

=$29,380+$5,735

=$35,115

CGTgain:

Capitalproceeds–ICB

=$24,885

*Note:indexationisfrozenatSeptember1999quarter(123.4).

Example4:Capitalloss

In1997ABCLtdpurchasedabuildingtobeusedinitsbusinessfor$500,000.It

soldthebuilding17yearslaterfor$430,000.Thebuildingqualifiedforcapital

worksdeductionsattherateof2.5%peryear.

Reducedcostbase:

Costofacquisition