Which of the following is not a key planning element of spheres of influence?

A. Buffer zones

B. Forward positions

C. Cost base

D. Vital interests

Answer: Option C

Solution(By Examveda Team)

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.