Cost Base & Proceeds - CGT Fundamentals 2026

Explore CGT cost base and capital proceeds, including calculation methods, substitution rules, capital losses and more. 

In this session, we cover:

• Overview

• Summary of Legislation

• New Rules 

  • Indexation

• General rules

• Modifications

  • Split Assets

  • Part Disposal

  • Main Residence

  • Rollovers

• Market Value Substitution

  • What is Market Value?

• Case Study Questions