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.
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).