(1) 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
(2) 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).
(3) 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
(4) 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
(b) is taken into account under section 276-80.
(5) For the purposes of working out amounts under subsections (2) and (4), assume that you are an Australian resident.