The *CGT asset
AMIT cost base increase amount
for the income year is the total of the 2 amounts set out in the following subsections.
total of amounts not related to capital gains
The first amount is the total of all of the following amounts included in your assessable income or *non-assessable non-exempt income for the income year in respect of the *AMIT, to the extent that they are reasonably attributable to the *CGT asset:
(a) amounts so included because of the operation of section
(b) amounts so included otherwise than because of the operation of section
(as reduced in accordance with section
For the purposes of subsection (2), disregard the *AMIT
s *net capital gain (if any) for the income year.
total of amounts related to capital gains
The second amount is the total of each *determined member component of a character relating to *capital gains that:
(a) you have for the income year in respect of the *AMIT; and