• #### Capital gains tax tables

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

Shares \$m Real estate \$m Other assets \$m Total \$m 7,439 8,542 4,829 20,810 500 1,248 318 2,066 7,938 9,790 5,147 22,876
Note-Information in this table only includes individuals who completed a CGT schedule.Shares \$m Real estate \$m Other assets \$m Total \$m 4,138 1,168 2,043 7,349 2,101 519 1,880 4,500 6,239 1,687 3,923 11,848
Note-Information in this table only includes companies who completed a CGT schedule.Shares \$m Real estate \$m Other assets \$m Total \$m 11,659 414 1,923 13,996 822 153 724 1,698 12,481 567 2,647 15,695
Note- Information in this table only includes funds who completed a CGT schedule.