本篇論文代寫-成本基數講了成本基數表示購買土地的總開支。計算成本基數是爲了評估資產出售交易的資本收益。1999年9月21日前購買的資產，按下列方法計算成本基數。由於Graham在1992年購買了第一塊土地，在1999年10月1日購買了第二塊土地，所以該方法適用於Graham擁有的第一塊土地。本篇論文代寫文章由新西蘭第一論文 Assignment First輔導網整理，供大家參考閱讀。
The Consideration of Cost Base:
The cost base denotes the total expenditure in buying the land. Cost base is calculated to evaluate the capital gains for the sale transaction of the assets. For the assets that are purchased before 21st September 1999, cost base is calculated in the undermentioned way. Since the first land is purchased by Graham in 1992 and the second on 1st October 1999, this method is applicable on the first piece of land owned by Graham (Barkoczy, 2015).
The discount method is used to calculate the capital gain for the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999. Thus for the second piece of land which was purchased on 1st October 1999, the discounted method would be used. The first piece of land was bought in 1992, i.e. before the 21st September 1999 and held for 12 or more months, Graham can choose either the method ofindexation or the method ofdiscount to calculate his capital gains.As per the discount method the sale proceeds are reduced from the cost base. Thus a discounting factor of 50% applicable for an individual is used to calculate the capital gains and then the CGT is applied. In the indexation method, the capital gain or loss can be calculated by taking the difference between the indexed cost base and the actual sale proceeds. Thus, no additional discounting is provided in this method(Commonwealth of Australia, 2016).
In the given case the land sold is total of 10 hectares. Both land pieces are purchased after 1985, first in 1992 and second in 1999, hence both are not exempted from the CGT. Since the complete land piece sale is taxable so the apportion of the sale proceeds in percentage for the taxable area means consideration of 100% of the sales proceeds for taxation purpose.
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