1

A lessee incurs expenditure in obtaining the lessor's agreement to vary or waive a term of the lease

Fourth element of cost base and reduced cost base

132 - 1

2

A lessor pays an amount to the lessee for improvements made by the lessee to the property

Fourth element of cost base and reduced cost base

132 - 5

3

A lessor of a long - term lease incurs expenditure in obtaining the lessee's agreement to vary or waive a term of the lease or to forfeit or surrender the lease

Fourth element of cost base and reduced cost base

132 - 10

4

A lessee of land acquires the reversionary interest of the lessor

First element of cost base and reduced cost base

132 - 15