Cash basis. 

Deferred basis. 

Mixed basis. 

Accruals basis. 

Ordinary income. 

Capital. 

Exempt from tax. 

Non-assessable, non-exempt income. 

Always ordinary income in nature. 

Non-taxable. 

Either ordinary income or capital, depending on the nature of the loss. 

Always capital in nature. 

The cost base of the asset is less than the capital proceeds.

The reduced cost base of the asset is more than the capital proceeds.

The asset is used for personal purposes.

The asset is sold for a profit.

The yearly depreciation amount.

The amount received or the market value of the asset.

The initial cost of the asset.

The income earned from the asset.

They are carried over to the next year without any effect on the current year.

They are subtracted from the capital gains.

They are added to the capital gains.

They are disregarded.

Council rates. 

Insurance premiums. 

Land taxes. 

Interest on a loan for an investment property. 

A figurine collection worth $1000.  

A collectible worth $200. 

Salary income. 

A piano for personal use worth $3000. 

Receiving a bonus on your salary. 

The end of a CGT asset. 

The disposal of a CGT asset. 

The bringing into existence of a CGT asset. 

Daily consumables.

Collectibles such as artwork and jewellery.

Regular savings account interest.

Salary income.