1

An individual or company becomes an Australian resident (but not a temporary resident)

First element of cost base and reduced cost base

855 - 45

1A

A temporary resident ceases to be a temporary resident (but remains, at that time, an Australian resident)

First element of cost base and reduced cost base

768 - 955

2

A trust becomes a resident trust for CGT purposes

First element of cost base and reduced cost base

855 - 50