Personal investors guide to capital gains tax 2004-05

Introduction

This guide will help you complete:

• item 17 Capital gains on your Tax return for individuals (supplementary section) 2005, or
• item 9 Capital gains if you use the Tax return for retirees 2005.

Note: You cannot use the Tax return for retirees 2005 if you had a distribution from a managed fund during the year.

If you sold or otherwise disposed of shares or units in a unit trust (including a managed fund) in 2004–05, read part A of this guide, then work through part B.

If you received a distribution of a capital gain from a managed fund in 2004–05, read part A of this guide, then work through part C.

Managed funds include property trusts, share trusts, equity trusts, growth trusts, imputation trusts and balanced trusts.

Sections within Introduction

• Small business CGT concessions
• Investments in foreign hybrids
• General value shifting regime (GVSR)

Last Modified: Tuesday, 6 October 2009