Capital gains tax
The Guide to capital gains tax 2013 explains how capital gains tax (CGT) works and will help you calculate your net capital gain or net capital loss for 2012–13 so you can meet your CGT obligations. There are links to worksheets in this guide to help you do this.
This guide is not available in print or as a downloadable PDF (Portable Document Format) document.
An individual, company, trust or superannuation fund can use this guide to work out their CGT obligations.
Individuals may prefer to use the shorter, simpler Personal investors guide to capital gains tax 2013 (NAT 4152) if, during 2012–13, they only:
A company, trust or superannuation fund may be required to complete and lodge a Capital gains tax (CGT) schedule 2013 (NAT 3423) (CGT schedule) as explained in Part C.
If you have a small business, you should get the publication Guide to capital gains tax concessions for small business 2013 (NAT 8384).
This guide does not deal fully with the CGT position of:
To find out how to obtain a publication referred to in this guide, see Publications and rulings. For information about our other services, see More information.
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