Cgt Cost Base · Koste Knowledge Base

What costs can be included in my property cost base?

Published 26 June 2026 · Last updated 26 June 2026

Quick Answer

A property's CGT cost base may include purchase price, stamp duty, legal fees, certain ownership costs, capital improvements and selling costs. The final treatment depends on your circumstances and should be confirmed by your accountant.

A CGT cost base is not just the purchase price.

It may include:

Purchase price
Stamp duty
Legal fees on purchase
Settlement costs
Buyer's agent fees
Capital improvements
Renovations
Extensions
Building works
Some ownership costs, depending on rules
Sale agent fees
Advertising costs
Legal fees on sale
Auction costs

Records needed:

Contracts
Settlement statements
Invoices
Builder scopes
Depreciation schedules
Capital works records
Sale documents

Capital works deductions claimed may reduce the cost base, so depreciation records need to be reviewed.

Frequently Asked Questions

Is stamp duty included?

It may form part of the cost base, subject to accountant review.

Are renovation costs included?

Capital improvements may be relevant.

Are repairs included?

Repairs already claimed as deductions are usually treated differently.

Do selling costs count?

Certain selling costs may be included.

Can Koste.ai organise the records?

Yes. Koste.ai can support cost base record collection.

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Written by Koste Team · Koste Chartered Quantity Surveyors · AIQS Member · RICS Member · TPB Registered · 1300 669 400 · info@koste.ai