The *CGT asset's AMIT cost base increase amount for the income year is the total of the 2 amounts set out in the following subsections.
First amount - 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 276-80;
(b) amounts so included otherwise than because of the operation of section 276-80 (as reduced in accordance with section 276-100).
For the purposes of subsection (2), disregard the *AMIT's *net capital gain (if any) for the income year.
Second amount - 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