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有点受不了楼上的某位回答的朋友，感觉根本就搞不清楚deduction, non-deduction, cost base的区别，还一直在强调和引用各种相关的政策。税法是规范化的，相关条文在ATO网站。
这个就是CGT Tax其中的非常重要的一部分，是ATO的管理范畴，不是什么其他政府机构的指导。(引用的条例：ATO网站Cost base of assets：https://www.ato.gov.au/individua ... baseforacapitalgain)。其他朋友谈论的空置期的那些相关费用，可以计入cost base，请参考下面的第三项，给重点标出来了
楼主，你的答案在第二项，相关部分我加粗了。
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To work out the cost base of a CGT asset yourself, add these 5 elements:
Generally you do not include any costs for which you can claim a tax deduction. For example, you do not include the cost of capital works for which you can claim a deduction.
First element: money paid or property given for the CGT asset
This is the money paid (or required to be paid) for the asset and the market value of property given (or required to be given) to acquire the asset.
Second element: incidental costs of acquiring the CGT asset or that relate to the CGT event
There are 10 incidental costs you may have incurred when you acquired the asset or when the CGT event (such as selling the asset) occurred.
They are:
Remuneration for the services of a surveyor, valuer, auctioneer, accountant, broker, agent, consultant or legal adviser. You can include the cost of tax advice as an incidental cost if the advice was provided by a recognised tax adviser and you incurred it after 30 June 1989.
Costs of transfer.
Stamp duty or other similar duty.
Costs of advertising or marketing (but not entertainment) to find a seller or buyer.
Costs of making a valuation or apportionment to calculate your capital gain or loss.
Search fees for an asset. This includes fees to check land titles but not travel costs to find an asset suitable for purchase.
Cost of a conveyancing kit (or a similar cost).
Borrowing expenses, such as loan application fees and mortgage discharge fees.
Expenditure incurred as a direct result of your ownership of a CGT asset ending. This includes termination and exit fees.
Expenditure by the head company of a consolidated group where the expenditure:
is to an entity that is not a member of the group
reasonably relates to a CGT asset held by the head company
is incurred because of a transaction between members of the group.
Third element: costs of owning the CGT asset
The costs of owning an asset include:
rates
land taxes
repairs
insurance premiums
any non-deductible interest on loans used to finance
the acquisition of a CGT asset
capital expenditure to increase an asset’s value.
These expenses can be included in the cost base only if they are not deductible. This would happen if, for example, they were incurred for vacant land.
You cannot:
include costs for which you can claim an income tax deduction
include these costs in the cost base of collectables or personal use assets
index these costs
use these costs to work out a capital loss
include these costs if you acquired the asset before 21 August 1991.
Fourth element: capital costs to increase or preserve the value of your asset or to install or move it
This is capital costs you incurred:
for the purpose of increasing or preserving the asset’s value – for example, the costs of applying (successfully or unsuccessfully) for zoning changes
to install or move an asset.
The fourth element does not include capital expenditure for goodwill. This may be deductible as a business-related cost.
Fifth element: capital costs of preserving or defending your title or rights to your CGT asset
This is your capital expenditure to preserve or defend your ownership of, or rights to, the asset – for example, if you paid a call on shares.
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