Accruals basis. 

Cash basis. 

Mixed basis. 

Deferred basis. 

Non-taxable. 

Ordinary income. 

Exempt income. 

Capital

Non-taxable. 

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

Always ordinary income in nature. 

Always capital in nature. 

They are added to the capital gains.

They are subtracted from the capital gains.

They are disregarded.

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

Council rates. 

Land taxes. 

Insurance premiums. 

Interest on a loan for an investment property. 

The initial cost of the asset.

The income earned from the asset.

The amount received or the market value of the asset.

The yearly depreciation amount.

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.

Receiving a bonus on your salary. 

The bringing into existence of a CGT asset. 

The disposal of a CGT asset. 

The end of a CGT asset. 

Salary income.

Daily consumables.

Regular savings account interest.

Collectibles such as artwork and jewellery.

A figurine collection worth $1000.  

A piano for personal use worth $3000. 

A collectible worth $200. 

Salary income.