Scott acquired 1000 shares in ANZ Ltd on 1 June 2000 for $10 per share and sold them in February 2020 for $15 each. He incurred $1000 in brokerage fees on the sale and $800 in stamp duty on the acquisition.

• Indexation does not apply because the shares were purchased after 11.45 a.m. on (day) (month) (year).

Proceeds		$
Cost base
- Cost of property	(1/06/2000)	$
- Stamp duty	(1/06/2000)	$800
- Legal costs and commission	(1/1/2020)	$1000
Proceeds minus Total Cost Base			$
Discounted gain (@50%)			$