A. Buffer zones
B. Forward positions
C. Cost base
D. Vital interests
✅ The correct answer is option C.
Cost base is not a key planning element of spheres of influence. The cost base of a capital gains tax (CGT) asset is generally the cost of the asset when you bought it, plus certain other costs associated with acquiring, holding and disposing of the asset.
Cost base is not a key planning element of spheres of influence. The cost base of a capital gains tax (CGT) asset is generally the cost of the asset when you bought it, plus certain other costs associated with acquiring, holding and disposing of the asset.