Show download pdf controls
  • Capital gains tax tables

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Capital gains tax (CGT) is the tax payable on any net gain made on the sale of CGT assets. The net capital gain is included with other assessable income of an individual, company or fund tax return. We estimate the amount of tax paid on net capital gains using an average tax rate approach.

    The Capital gains tax section contains the following tables:

    We also have a set of more detailed tables available, in the form of Excel spreadsheets, containing CGT data at a much finer level.

    Find out more

    Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2011–12 income year includes data processed up to 31 October 2013.

    The number of entities has been rounded to the nearest five and totals may differ from the sum of components, due to rounding.

    Table 27: Estimated tax on net capital gains for individuals by taxable status, 2009–10 to 2011–12 income years

     

    2009–10

    2010–11

    2011–12

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    Taxable

    425,370

    10,349

    3,208

    441,390

    11,052

    3,646

    339,920

    8,665

    2,842

    Non-taxable

    116,530

    630

    0

    115,625

    567

    0

    84,400

    523

    0

    Total

    541,900

    10,979

    3,208

    557,015

    11,619

    3,646

    424,320

    9,188

    2,842

    Table 28: Estimated tax on net capital gains for companies by taxable status, 2009–10 to 2011–12 income years

     

    2009–10

    2010–11

    2011–12

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    Taxable

    9,190

    6,047

    1,699

    9,300

    6,360

    1,600

    8,010

    5,410

    1,446

    Non-taxable

    5,985

    1,121

    0

    5,735

    1,793

    0

    5,105

    2,235

    0

    Total

    15,175

    7,169

    1,699

    15,035

    8,153

    1,600

    13,115

    7,645

    1,446

    Table 29: Estimated tax on net capital gains for funds by taxable status, 2009–10 to 2011–12 income years

     

    2009–10

    2010–11

    2011–12

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    Taxable

    34,755

    1,284

    148

    33,420

    1,423

    168

    41,130

    1,379

    221

    Non-taxable

    26,435

    872

    0

    27,320

    1,113

    0

    11,180

    335

    0

    Total

    61,190

    2,156

    148

    60,740

    2,536

    168

    52,130

    1,714

    221

    Table 30: Source of current year capital gains for individuals, by taxable status, 2011–12 income year

     

    Shares $m

    Real estate $m

    Other assets $m

    Total $m

    Taxable

    7,439

    8,542

    4,829

    20,810

    Non-taxable

    500

    1,248

    318

    2,066

    Total

    7,938

    9,790

    5,147

    22,876

    Note-Information in this table only includes individuals who completed a CGT schedule.
    Table 31: Source of current year capital gains for companies, by taxable status, 2011–12 income year

     

    Shares $m

    Real estate $m

    Other assets $m

    Total $m

    Taxable

    4,138

    1,168

    2,043

    7,349

    Non-taxable

    2,101

    519

    1,880

    4,500

    Total

    6,239

    1,687

    3,923

    11,848

    Note-Information in this table only includes companies who completed a CGT schedule.
    Table 32: Source of current year capital gains for funds, by taxable status, 2011–12 income year

     

    Shares $m

    Real estate $m

    Other assets $m

    Total $m

    Taxable

    11,659

    414

    1,923

    13,996

    Non-taxable

    822

    153

    724

    1,698

    Total

    12,481

    567

    2,647

    15,695

    Note- Information in this table only includes funds who completed a CGT schedule.
      Last modified: 20 Jun 2014QC 39946