ATO 2025–26 · CGT Cost Base

Cost Base Calculator

Calculate the cost base of your asset for CGT purposes — ATO compliant

Element 1 — Purchase Price $0.00

If you did not pay anything, or the asset was not acquired under an arm’s length arrangement, enter the market value of the asset at the time it was acquired.

Money paid or market value at acquisition

Element 2 — Incidental Costs $0.00

Incidental costs include costs incurred when acquiring or disposing of the asset.

Professional fees

Surveyor, valuer, auctioneer, accountant, broker, agent, consultant or legal adviser

Stamp duty or similar

Costs of advertising or marketing

Costs of valuation for CGT purposes

Search fees relating to the asset

Borrowing expenses

e.g. loan application fees, mortgage discharge fees

Other incidental costs

Element 3 — Ownership Costs N/A

Only include ownership costs if the asset was acquired after 20 August 1991 and the costs are not otherwise deductible.

Asset acquired after 20 August 1991

Element 3 costs not applicable — asset acquired before 20 August 1991

Interest on money borrowed to acquire the asset

Costs of maintaining, repairing or insuring the asset

Rates or land tax

Interest on money borrowed to refinance the original borrowing

Interest on money borrowed to finance capital expenditure to increase the asset’s value

Other ownership costs

Element 4 — Capital Expenditure $0.00

Capital expenditure to increase or preserve the asset’s value, or to install or move the asset.

Capital expenditure to increase or preserve the asset’s value

Capital expenditure to install or move the asset

Element 5 — Title Costs $0.00

Capital expenditure to establish, preserve or defend your title or right to the asset.

Capital expenditure to establish, preserve or defend title

Reductions $0.00

The following amounts must be deducted from your cost base. Only include amounts not already excluded from the figures above.

Deductions claimed in relation to expenditure included above

Capital works deductions claimed

Asset acquired after 13 May 1997

Only applicable if asset acquired after 13 May 1997

Amounts of capital expenditure that have been recouped

Summary

Element 1 — Purchase Price $0.00

Element 2 — Incidental Costs $0.00

Element 3 — Ownership Costs N/A

Element 4 — Capital Expenditure $0.00

Element 5 — Title Costs $0.00

Subtotal (before reductions) $0.00

Less: Reductions $0.00

Total Cost Base

$0.00

This calculator is for general guidance only and does not constitute financial or tax advice.
All five elements are based on ATO cost base guidelines. Consult a registered tax agent for your specific circumstances.