Capital gains tax

Capital gains tax (CGT) is the tax you pay on a capital gain. It is not a separate tax, just part of your income tax. The most common way you make a capital gain (or capital loss) is by selling assets such as real estate, shares or managed fund investments.

View current years' pages

Calculators, rates and forms

Calculators and tools

In detail

Small business concessions

Business assets, including depreciating assets, and CGT

General guides

Advanced guide to capital gains tax concessions for small business 2009-10

This guide provides detailed information about the capital gains tax (CGT) concessions available to small business and is current for the 2009-10 income year.

Advanced guide to capital gains tax concessions for small business 2010-11

This guide provides detailed information about the capital gains tax (CGT) concessions available to small business and is current for the 2010-11 income year. NAT 3359.

Guide to capital gains tax concessions for small business 2009 -10

This guide provides general information about the capital gains tax (CGT) concessions available for small business and is current for the 2009-10 income year.

Guide to capital gains tax concessions for small business 2010 -11

This guide provides general information about the capital gains tax (CGT) concessions available for small business and is current for the 2010-11 income year. NAT 8384.

Advanced guide to capital gains tax concessions for small business 2009-10

This guide provides detailed information about the capital gains tax (CGT) concessions available to small business and is current for the 2009-10 income year.

Advanced guide to capital gains tax concessions for small business 2010-11

This guide provides detailed information about the capital gains tax (CGT) concessions available to small business and is current for the 2010-11 income year. NAT 3359.

Guide to capital gains tax concessions for small business 2009 -10

This guide provides general information about the capital gains tax (CGT) concessions available for small business and is current for the 2009-10 income year.

Guide to capital gains tax concessions for small business 2010 -11

This guide provides general information about the capital gains tax (CGT) concessions available for small business and is current for the 2010-11 income year. NAT 8384.

AMP Ltd demerger calculator

This calculator helps shareholders work out the capital gains tax consequences of the AMP Ltd demerger of HHG PLC.

Advanced guide to capital gains tax concessions for small business 2009-10

This guide provides detailed information about the capital gains tax (CGT) concessions available to small business and is current for the 2009-10 income year.

Advanced guide to capital gains tax concessions for small business 2010-11

This guide provides detailed information about the capital gains tax (CGT) concessions available to small business and is current for the 2010-11 income year. NAT 3359.

AMP Ltd demerger calculator

This calculator helps shareholders work out the capital gains tax consequences of the AMP Ltd demerger of HHG PLC.

Capital gains tax concessions for cash payments and new licences under the NSW Achieving Sustainable Groundwater Entitlements (ASGE) Program

If you received a cash payment under the ASGEP in 2006-07, you may be entitled to roll over any capital gain.

Guide to capital gains tax concessions for small business 2009 -10

This guide provides general information about the capital gains tax (CGT) concessions available for small business and is current for the 2009-10 income year.

Guide to capital gains tax concessions for small business 2010 -11

This guide provides general information about the capital gains tax (CGT) concessions available for small business and is current for the 2010-11 income year. NAT 8384.

Tax and restructuring grants for tobacco growers - information for growers

How tax applies to a government restructuring grant you received under the Tobacco Growers Adjustment Assistance Programme (TGAAP).

Capital gains tax concessions for cash payments and new licences under the NSW Achieving Sustainable Groundwater Entitlements (ASGE) Program

If you received a cash payment under the ASGEP in 2006-07, you may be entitled to roll over any capital gain.

Tax and restructuring grants for tobacco growers - information for growers

How tax applies to a government restructuring grant you received under the Tobacco Growers Adjustment Assistance Programme (TGAAP).