A-Z index

Capital gains tax (CGT)

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.
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.
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.