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CGT calculations

Capital proceeds
Capital proceeds are what you receive, or are entitled to receive, as a result of a CGT event. In some cases, even if you receive nothing in exchange for a CGT asset, you are taken to have received the market value of that asset.
Depreciating assets and CGT
A capital gain or capital loss from the disposal of a depreciating asset will only arise to the extent that you have used the asset for a non-taxable purpose (for example, used for private purposes).
The discount method of calculating your capital gain
You can use the discount method to calculate the capital gain on most assets owned for 12 months or more.
The indexation method of calculating your capital gain
You can use the indexation method to calculate the capital gain on an asset you acquired before 11.45am on 21 September 1999 and which you owned for 12 months or more.