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Capital gains tax (CGT)

CGT events affecting shares and units
You may have to pay tax on any capital gain you make on shares or units when a capital gains tax (CGT) event happens, such as when you sell them or even when you dispose of them involuntarily.
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 property exemption tool
If you sold or are going to sell (or otherwise dispose of) property that you own, this tool helps you work out what portion of your capital gain is exempt from CGT.
Foreign residents and temporary residents
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, and for temporary residents.
Making choices and requesting extensions
There are a number of provisions in the capital gains tax (CGT) laws that allow you to make a choice. You can find out about common CGT choices for individuals and how to make a choice under the CGT rules.
Norfolk Island tax and super