A-Z index

Capital gains tax (CGT)

CGT and non-profit organisations
This fact sheet outlines how capital gains tax applies to non-profit clubs, societies and associations. NAT 8281.
CGT events affecting shares and units
If you own shares or units, some events which may result in a capital gain or loss include: switching units in a managed fund from one fund to another, acquiring or disposing of shares as a result of a takeover or merger, and receiving bonus shares or units.
CGT on foreign residents, temporary residents and changing residency
There are special capital gains tax (CGT) rules that apply if you are a foreign resident or if you become, or cease being, a resident of Australia for tax purposes. There are also special rules for temporary residents.
Capital gains
You must include any net capital gain you make during the income year in your assessable income. You may make a capital gain or loss if you dispose of a business asset – such as your business premises, goodwill, or rights or licences – by way of sale, gift or transfer.
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. Selling assets such as real estate, shares or managed fund investments is the most common way you make a capital gain (or capital loss).
Capital gains tax checklist
Use this checklist to identify situations that may have capital gains tax (CGT) implications for you.
Capital gains tax property exemption tool
If you had sole or joint ownership of a property that you sold or are going to sell (or otherwise dispose of), this tool will help you work out what portion of your capital gain is exempt from capital gains tax.
Choices you make under CGT
There are a number of provisions in the capital gains tax (CGT) laws that allow you to make a choice. This information outlines some of the more common CGT choices for individuals and explains how to make a choice under the CGT rules.
Step by step guide to capital gains
This document gives a step by step understanding of capital gains tax.
Summary of CGT events
Capital gains tax (CGT) events are the different types of transactions or events that may result in a capital gain or capital loss. There are many different events that give rise to a capital gain or loss.
The sharing economy and tax
The sharing economy is a way of connecting buyers and sellers. The same tax rules apply to the sharing economy as they apply to the rest of the economy.