# Scenario table [run] (final file `cgt_a1.le` v1.2, 28 Oct 2026)

Each expected figure was worked by hand from the Act before the run (working column, with the provision). Result is the test runner's verdict on every expectation of the scenario.

| Scenario | Disposals | Working (hand derivation, provisions) | Expected answers | Result |
|---|---|---|---|---|
| s1 shares | 1 | [statute]: proceeds 15000 (s 116-20); cost base 10000 + 200 incidental = 10200 (s 110-25(2),(3)); gain 4800 (s 104-10(4)); acquired 2024-02-02, anniversary 2025-02-02, contract 2025-02-03 is after it: discount (TD 2002/10); individual 50% (s 115-100(a)); no losses; net capital gain 2400 for 2024-25. | cost base: the cost base of shares one is 10200<br>gain: d1 gives a capital gain of 4800<br>discount: d1 gives a discount capital gain<br>net gain: the net capital gain of alpha for the income year 2025 is 2400.00<br>refused: []<br>missing: [] | PASS |
| s2 shares on anniversary | 1 | [statute]: contract 2025-02-02 is not after the anniversary 2025-02-02 (TD 2002/10 example: 2 Feb to 2 Feb fails; 3 Feb passes); net capital gain 4800. | discount: []<br>discount fail: d1 fails the discount test because subsection 115-25(1) asset not acquired at least 12 months before the event<br>net gain: the net capital gain of alpha for the income year 2025 is 4800.00 | PASS |
| s3 loss | 1 | [statute]: reduced cost base 20000 + 100 = 20100 (s 110-55(2)); proceeds 15000 < 20100: capital loss 5100 (s 104-10(4)); net capital loss 5100 for 2024-25 (s 102-10); no net capital gain. | loss: d1 gives a capital loss of 5100<br>net loss: the net capital loss of beta for the income year 2025 is 5100<br>net gain: [] | PASS |
| s4 company | 1 | [statute]: acquired after 20 Aug 1991 so the 30000 costs of ownership are a third element (s 110-25(4)); cost base 500000+10000+30000 = 540000; gain 700000-540000 = 160000; a company cannot make a discount capital gain (s 115-10); contract 15 Oct 2025 is in the year ending 30 June 2026; net capital gain 160000 for 2026. | cost base: the cost base of warehouse is 540000<br>gain: d1 gives a capital gain of 160000<br>discount fail: d1 fails the discount test because section 115-10 company taxpayer<br>net gain: the net capital gain of gamma co for the income year 2026 is 160000.00 | PASS |
| s5 super fund | 1 | [statute]: gain 69000-60000 = 9000; acquired 2022-05-05, anniversary 2023-05-05, contract 2025-05-06 after it: discount; percentage 33 1/3% (s 115-100(b)): 9000 x 2/3 = 6000. | fraction: the fraction of a discount capital gain from d1 that remains after the discount is 0.67<br>net gain: the net capital gain of delta fund for the income year 2025 is 6000.00 | PASS |
| s6 trust | 1 | [statute]: as S1 but a trust (s 115-10(c), s 115-100(a)(ii)): 2400. | net gain: the net capital gain of epsilon trust for the income year 2025 is 2400.00 | PASS |
| s7 ordering | 3 | [statute]: d1 gain 20000 (discount: held since 2020); d2 gain 4000 (acquired 2024-09-01, sold 2025-01-15: not 12 months); d3 loss 6000. Step 1 (s 102-5): the taxpayer chooses the order; the file applies the loss to the non-discount gain first: 4000 -> 0, remaining 2000 against 20000 -> 18000. Step 3: 18000 x 50% = 9000. Net capital gain 9000. (Applying the loss to the discount gain first would give 14000 x 50% + 4000 = 11000: the choice matters.) | gain: d1 gives a capital gain of 20000; d2 gives a capital gain of 4000<br>loss: d3 gives a capital loss of 6000<br>discount: d1 gives a discount capital gain<br>net gain: the net capital gain of zeta for the income year 2025 is 9000.00<br>net loss: [] | PASS |
| s8 collectables | 3 | [statute]: painting gain 200 (collectable, held 5 years: discount); coin loss 400 (collectable); shares gain 500 (held since 2023-05-05, sold 2024-10-10: discount). s 108-10(1): the 400 reduces only the 200 collectable gain -> 0; net capital loss from collectables 200 (s 108-10(4)). Shares gain 500 x 50% = 250. Net capital gain 250. (The Act's example, without the discount, gives 500.) | gain: d1 gives a capital gain of 200; d3 gives a capital gain of 500<br>loss: d2 gives a capital loss of 400<br>collectable loss carried: the net capital loss from collectables of eta for the income year 2025 is 200<br>net gain: the net capital gain of eta for the income year 2025 is 250.00<br>net loss: [] | PASS |
| s9 prior losses | 1 | [statute]: gain 20000 (discount). Step 2 (s 102-5, s 102-15): 5000 (2022) then 3000 (2023) applied: 20000 - 8000 = 12000. Step 3: 6000. Prior losses remaining 0. | net gain: the net capital gain of theta for the income year 2025 is 6000.00<br>prior losses carried: the prior year net capital losses of theta that remain unapplied after 2025 are 0 | PASS |
| s10 prior losses exceed | 1 | [statute]: gain 20000; prior loss 25000; step 2 leaves 0; net capital gain 0; unapplied 5000 carried forward (s 960-20(1)); no net capital loss. | net gain: the net capital gain of theta for the income year 2025 is 0<br>net loss: []<br>prior losses carried: the prior year net capital losses of theta that remain unapplied after 2025 are 5000 | PASS |
| s11 personal use assets | 3 | [statute]: boat one first element 10000 (= 10000 or less): gain disregarded (s 118-10(3)); boat two first element 10001: gain 15001-10001 = 5000 (held 6 months: no discount); boat three: proceeds 15000 < reduced cost base 20000, but a loss from a personal use asset is disregarded (s 108-20(1)). Net capital gain 5000. | disregarded: the capital gain or loss from d1 is disregarded because subsection 118-10(3) personal use asset gain with first element 10000 or less; the capital gain or loss from d3 is disregarded because subsection 108-20(1) personal use asset loss<br>gain: d2 gives a capital gain of 5000<br>loss: []<br>net gain: the net capital gain of iota for the income year 2025 is 5000.00 | PASS |
| s12 collectable boundary | 2 | [statute]: coin one first element 500: disregarded (s 118-10(1)); coin two first element 501, costs of ownership 100 are not in the cost base of a collectable (s 108-17): cost base 501, gain 900-501 = 399 (held 6 months: no discount). Net capital gain 399. | disregarded: the capital gain or loss from d1 is disregarded because subsection 118-10(1) collectable with first element 500 or less<br>cost base: the cost base of coin one is 500; the cost base of coin two is 501<br>gain: d2 gives a capital gain of 399<br>net gain: the net capital gain of kappa for the income year 2025 is 399.00 | PASS |
| s13 nil and one dollar | 4 | [statute]: d1 proceeds 1000 = cost base 1000: neither gain nor loss (s 104-10(4) needs "more than" or "less than"). d2 proceeds 1001: gain 1. d3: acquired 2024, cost 120, deducted 30: s 110-45(2) removes the 30 from the cost base (90) and s 110-55(4) from the reduced cost base (90); proceeds 100 > 90: gain 10. d4: acquired 1990 (before 13 May 1997): s 110-45(2) does not apply, cost base 120, reduced cost base 90; proceeds 100 are not more than 120 and not less than 90: neither a gain nor a loss. Net capital gain 1 + 10 = 11 (both held 6 months: no discount). | cost base: the cost base of shares six is 1000; the cost base of shares seven is 1000; the cost base of building one is 90; the cost base of building two is 120<br>reduced cost base: the reduced cost base of shares six is 1000; the reduced cost base of shares seven is 1000; the reduced cost base of building one is 90; the reduced cost base of building two is 90<br>gain: d2 gives a capital gain of 1; d3 gives a capital gain of 10<br>loss: []<br>disregarded: []<br>net gain: the net capital gain of lambda for the income year 2025 is 11.00 | PASS |
| s14 otherwise assessable | 2 | [statute]: d1 gain 30000 does not exceed the 40000 included under s 6-5: reduced to zero (s 118-20(2), the Act's example); d2 gain 50000 exceeds the 20000 included: reduced to 30000 (s 118-20(3)); both held under 12 months: no discount; net capital gain 30000. | disregarded: the capital gain or loss from d1 is disregarded because subsection 118-20(2) gain reduced to zero by the amount otherwise assessable<br>gain: d2 gives a capital gain of 30000<br>net gain: the net capital gain of mu for the income year 2025 is 30000.00 | PASS |
| s15 market value substitution | 1 | [statute]: house acquired from a parent for no consideration: first element = market value 300000 at acquisition (s 112-20(1)(a)); sold to a sibling not at arm's length: proceeds = market value 450000 at the event (s 116-30(2)(b)(i)), not the 100000 paid; gain 150000; held since 2015: discount; net capital gain 75000. | proceeds: the capital proceeds from d1 are 450000<br>cost base: the cost base of house one is 300000<br>gain: d1 gives a capital gain of 150000<br>net gain: the net capital gain of nu for the income year 2025 is 75000.00 | PASS |
| s16 gst and property proceeds | 1 | [statute]: EM example to s 103-30: cost 1100 incl. 100 GST with an input tax credit of 100: cost base 1000. Proceeds: 1200 money + property worth 300 = 1500 (s 116-20(1)(a),(b)). Gain 500 (held 6 months: no discount). | proceeds: the capital proceeds from d1 are 1500<br>cost base: the cost base of machine one is 1000<br>gain: d1 gives a capital gain of 500<br>net gain: the net capital gain of xi co for the income year 2025 is 500.00 | PASS |
| s17 pre cgt | 3 | [statute]: stamps acquired 1980: gain or loss disregarded (s 104-10(5)(a)); shares acquired 1985-09-19 (before 20 September 1985): disregarded; shares acquired 1985-09-20: not pre-CGT, gain 400 (discount: held for decades): 200. Net capital gain 200. | disregarded: the capital gain or loss from d1 is disregarded because paragraph 104-10(5)(a) asset acquired before 20 September 1985; the capital gain or loss from d2 is disregarded because paragraph 104-10(5)(a) asset acquired before 20 September 1985<br>gain: d3 gives a capital gain of 400<br>net gain: the net capital gain of omicron for the income year 2025 is 200.00 | PASS |
| s18 norfolk island | 2 | [statute via EM, IT(TP)A s 102-25]: asset one acquired 2000-01-01 by a Norfolk Island resident, exempt under the pre-2016 law: disregarded. asset two acquired 2015-10-24 (not before): assessed normally, gain 400, discount: 200. Net capital gain 200. | disregarded: the capital gain or loss from d1 is disregarded because Norfolk Island transitional rule asset acquired by a Norfolk Island resident before 24 October 2015<br>gain: d2 gives a capital gain of 400<br>net gain: the net capital gain of colin for the income year 2025 is 200.00 | PASS |
| s19 cars and medals | 3 | [statute]: car: disregarded (s 118-5(a)) even with a gain; medal not paid for: disregarded (s 118-5(b)); medal bought: not disregarded under s 118-5(b), gain 2000 (held 6 months). Net capital gain 2000. | disregarded: the capital gain or loss from d1 is disregarded because paragraph 118-5(a) car or motor cycle or similar vehicle; the capital gain or loss from d2 is disregarded because paragraph 118-5(b) valour decoration not paid for<br>gain: d3 gives a capital gain of 2000<br>net gain: the net capital gain of pi for the income year 2025 is 2000.00 | PASS |
| s20 depreciating and stock | 3 | [statute]: tractor: depreciating asset under Div 40, used wholly for a taxable purpose: disregarded (s 118-24(1)); fridge used partly privately: CGT event K7 applies instead, refused; stock: trading stock at the time of the event: disregarded (s 118-25). The year cannot be worked out because the fridge disposal is refused. | disregarded: the capital gain or loss from d1 is disregarded because section 118-24 depreciating asset; the capital gain or loss from d3 is disregarded because section 118-25 trading stock<br>refused: d2 is refused because CGT event K7 depreciating asset used for a non-taxable purpose not encoded<br>cannot: the net capital gain of rho for the income year 2025 cannot be worked out because refusal of one disposal in that income year<br>net gain: [] | PASS |
| s21 compensation | 5 | [statute]: settlement for a workplace injury: s 118-37(1)(a)(i); settlement for a relative's illness: s 118-37(1)(a)(ii); lottery win: s 118-37(1)(c); M4/M5 Cashback reimbursement: s 118-37(2)(d); a council rebate under a scheme established under an enactment: s 118-37(2)(a). All disregarded; net capital gain 0. | disregarded: the capital gain or loss from d1 is disregarded because subparagraph 118-37(1)(a)(i) compensation for a wrong or injury in the occupation; the capital gain or loss from d2 is disregarded because subparagraph 118-37(1)(a)(ii) compensation for a wrong or injury or illness suffered personally; the capital gain or loss from d3 is disregarded because paragraph 118-37(1)(c) gambling or a game or a competition with prizes; the capital gain or loss from d4 is disregarded because subsection 118-37(2) reimbursement of expenses under a listed scheme; the capital gain or loss from d5 is disregarded because subsection 118-37(2) reimbursement of expenses under a listed scheme<br>gain: []<br>net gain: the net capital gain of sigma for the income year 2025 is 0 | PASS |
| s22 gifts and policies | 3 | [statute]: painting left by will to a deductible gift recipient: s 118-60(1), disregarded; life policy payout to its original owner: s 118-300(1) item 3, disregarded; a life policy interest bought from the original owner (consideration given, not original owner): not disregarded, gain 20000 (held 6 months). Net capital gain 20000. | disregarded: the capital gain or loss from d1 is disregarded because subsection 118-60(1) testamentary gift deductible under section 30-15; the capital gain or loss from d2 is disregarded because section 118-300 life policy or annuity interest of the original owner or acquired for no consideration<br>gain: d3 gives a capital gain of 20000<br>net gain: the net capital gain of tau for the income year 2025 is 20000.00 | PASS |
| s23 foreign resident part period | 1 | [statute]: period 2020-01-01 to 2024-12-31 inclusive = 1827 days; Australian resident 1000 of them; percentage = 1000 / (2 x 1827) = 27.3673% (s 115-115(2)); gain 10000 reduced by 2736.73 leaves 7263.27. Net capital gain 7263.27. | fraction: the fraction of a discount capital gain from d1 that remains after the discount is 0.7263<br>net gain: the net capital gain of upsilon for the income year 2025 is 7263.27 | PASS |
| s24 mixed percentages | 2 | [statute]: as S23 plus a non-collectable loss of 1000 and a 50% gain; s 102-5 step 1 note 1 leaves the order to the taxpayer; refused at year level. | cannot: the net capital gain of upsilon for the income year 2025 cannot be worked out because taxpayer choice of loss order across discount gains with different percentages<br>net gain: [] | PASS |
| s25 year boundary | 2 | Working: contract 2025-06-30 is in the year ending 30 June 2025; 2025-07-01 is in the year ending 30 June 2026. Each gain 1000, no discount (held 6 months). | net gain: the net capital gain of phi for the income year 2025 is 1000.00; the net capital gain of phi for the income year 2026 is 1000.00 | PASS |
| s26 prior collectable loss | 1 | [statute]: collectable gain 1000 (held 6 months: no discount); unapplied net capital loss from collectables 300 from 2023: applied; 700 remains; no other gains; net capital gain 700; no collectable loss carried. | net gain: the net capital gain of chi for the income year 2025 is 700.00<br>collectable loss carried: [] | PASS |
| s27 collectable loss quarantined | 2 | [statute]: collectable loss 400 and share gain 500 (no collectable gain): s 108-10(1) quarantines the 400; net capital gain 500 (held 6 months: no discount); net capital loss from collectables 400; no net capital loss. | net gain: the net capital gain of psi for the income year 2025 is 500.00<br>collectable loss carried: the net capital loss from collectables of psi for the income year 2025 is 400<br>net loss: [] | PASS |
| s28 net loss with prior loss | 2 | [statute]: gain 1000, loss 4000: net capital loss 3000 (s 102-10); the 2000 prior loss is not applied (step 2 has nothing remaining) and stays carried forward in full. | net loss: the net capital loss of omega for the income year 2025 is 3000<br>net gain: []<br>prior losses carried: the prior year net capital losses of omega that remain unapplied after 2025 are 2000 | PASS |
| s29 refuse main residence | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because Subdivision 118-B main residence not encoded<br>gain: []<br>cannot: the net capital gain of r1 for the income year 2025 cannot be worked out because refusal of one disposal in that income year | PASS |
| s30 refuse small business | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because Division 152 small business concessions not encoded<br>gain: [] | PASS |
| s31 refuse rollover | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because roll-overs not encoded<br>gain: [] | PASS |
| s32 refuse deceased estate | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because Division 128 deceased estates not encoded<br>gain: [] | PASS |
| s33 refuse foreign resident at event | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because Division 855 and Subdivision 768-R foreign or temporary resident at the time of the event not encoded<br>gain: [] | PASS |
| s34 refuse pre 2012 foreign period | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because subsections 115-115(3) to (6) discount testing period starting on or before 8 May 2012 not encoded<br>gain: [] | PASS |
| s35 refuse indexation | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because Division 114 indexation not encoded<br>gain: [] | PASS |
| s36 refuse other event | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because CGT event other than a1 not encoded<br>gain: [] | PASS |
| s37 event type a1 stated | 1 | (refusal / missing-input case: see expected answers) | refused: []<br>gain: d1 gives a capital gain of 5000 | PASS |
| s38 refuse substituted period | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because substituted accounting period not encoded<br>gain: [] | PASS |
| s39 refuse lease granted | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because paragraph 104-10(5)(b) and Subdivision 104-F lease granted by the taxpayer not encoded<br>gain: [] | PASS |
| s40 refuse trust beneficiary | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because Subdivision 115-C trust gains attributed to beneficiaries not encoded<br>gain: [] | PASS |
| s41 refuse life company and unknown kind | 3 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because life insurance companies not encoded; d2 is refused because entity kind not known to this file; d3 is refused because life insurance companies not encoded; d3 is refused because section 115-15 event on 21 September 1999 needs the time of day<br>gain: [] | PASS |
| s42 missing contract date | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the contract date of the disposal is missing<br>gain: [] | PASS |
| s43 missing acquisition date | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the acquisition date of the asset is missing<br>gain: []<br>cannot: the net capital gain of m1 for the income year 2025 cannot be worked out because missing input on one disposal in that income year | PASS |
| s44 missing proceeds | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the money proceeds of the disposal is missing<br>gain: [] | PASS |
| s45 missing first element | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the first element cost of the asset is missing<br>gain: [] | PASS |
| s46 missing market value at acquisition | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the market value of the asset when acquired is missing<br>gain: [] | PASS |
| s47 missing market value at disposal | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the market value of the asset at the time of the disposal is missing<br>gain: [] | PASS |
| s48 missing entity kind | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the entity kind of the taxpayer is missing<br>gain: [] | PASS |
| s49 missing resident days and disposal link | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the number of Australian resident days in the discount testing period is missing; d2 cannot be assessed because the taxpayer and asset of the disposal is missing<br>gain: [] | PASS |
| s50 ownership costs boundary | 2 | [statute]: asset acquired 1991-08-20 (not after 20 Aug 1991): the 100 of ownership costs is not a third element, cost base 1000, gain 1000, discount 500; asset acquired 1991-08-21: cost base 1100, gain 900, discount 450. Net capital gain 950. | cost base: the cost base of lot a is 1000; the cost base of lot b is 1100<br>net gain: the net capital gain of b1 for the income year 2025 is 950.00 | PASS |
| s51 discount start date | 2 | [statute]: both assets acquired 1990, cost 100, sold for 300: gain 200 each. Event on 1999-09-20 is before 21 Sep 1999: no discount (200); event on 1999-09-22: discount (100). Both in the year ending 30 June 2000. Net capital gain 300. (An event on 21 Sep 1999 itself is refused: s41.) | discount fail: d1 fails the discount test because section 115-15 event before 21 September 1999<br>discount: d2 gives a discount capital gain<br>net gain: the net capital gain of b2 for the income year 2000 is 300.00 | PASS |
| s52 leap year anniversary | 4 | [statute via TD 2002/10]: acquired 2024-02-29: 12 months after is 2025-02-28 (last day of the month); an event on 2025-02-28 is not after it (no discount, 200), an event on 2025-03-01 is (100): year 2025 = 300. Acquired 2023-03-01: a clear year must contain 29 Feb 2024, so 366 whole days: an event on 2024-03-01 fails (200), on 2024-03-02 passes (100): year 2024 = 300. | discount: d2 gives a discount capital gain; d4 gives a discount capital gain<br>net gain: the net capital gain of b3 for the income year 2025 is 300.00; the net capital gain of b3 for the income year 2024 is 300.00 | PASS |
| s53 general loss against collectable gain | 2 | [statute]: collectable gain 1000 (held 6 months); share loss 300: step 1 reduces the gain to 700. Net capital gain 700. | net gain: the net capital gain of b4 for the income year 2025 is 700.00 | PASS |
| s54 loss year strictness | 2 | [statute]: d1 (year 2025) gain 1000, d2 (year 2026) gain 1000, both held 6 months; an unapplied net capital loss of 400 from 2025 is an earlier year's loss for 2026 only (s 102-5 step 2). Net 2025: 1000; 2026: 600. | net gain: the net capital gain of b5 for the income year 2025 is 1000.00; the net capital gain of b5 for the income year 2026 is 600.00<br>prior losses carried: the prior year net capital losses of b5 that remain unapplied after 2025 are 0; the prior year net capital losses of b5 that remain unapplied after 2026 are 0 | PASS |
| s55 nil proceeds market value | 1 | [statute]: a gift at arm's length for nothing: proceeds = market value 5000; cost base 1000; gain 4000; held since 2015: discount; 2000. Then the same with no market value stated: cannot be assessed. | proceeds: the capital proceeds from d1 are 5000<br>net gain: the net capital gain of b6 for the income year 2025 is 2000.00 | PASS |
| s56 nil proceeds no market value | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the market value of the asset at the time of the disposal is missing<br>net gain: [] | PASS |
| s57 trust foreign period refused | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because section 115-120 and trusts or superannuation entities with foreign or temporary residency not encoded<br>net gain: [] | PASS |
| s58 collectable no consideration | 1 | [statute]: market value 400 when acquired is the first element; 400 is 500 or less: the gain is disregarded. Net capital gain 0. | disregarded: the capital gain or loss from d1 is disregarded because subsection 118-10(1) collectable with first element 500 or less<br>net gain: the net capital gain of b8 for the income year 2025 is 0 | PASS |
| s59 land as personal use asset refused | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because subsection 108-20(3) land or stratum unit or separate building cannot be a personal use asset<br>disregarded: []<br>net gain: [] | PASS |
| s60 missing residency | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the residency status of the taxpayer is missing<br>gain: []<br>net gain: [] | PASS |
| s61 missing asset character | 1 | (refusal / missing-input case: see expected answers) | missing: d1 cannot be assessed because the character of the asset as collectable or personal use asset or neither is missing<br>gain: [] | PASS |
| s62 contradictory asset character | 1 | (refusal / missing-input case: see expected answers) | refused: d1 is refused because contradictory asset character stated as collectable or personal use asset and also neither<br>gain: [] | PASS |