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Your pre-announcement net capital gain amount is the modified net capital gain amount at label Z, to the extent that it relates to CGT events that happened up to 11.45 am on 21 September 1999 (pre-announcement CGT events). Capital losses and capital gains for later CGT events are ignored.
If your notional net capital gain includes an amount from a trust, and part of it relates to pre-announcement CGT events in that trust, that part is included in your pre-announcement net capital gain amount. For example, if one-third of your share of the trust's notional net capital gain is attributable to pre-announcement CGT events in the trust, include that third in your pre-announcement net capital gain amount.
If you are under 18 years of age at 30 June 2000, and you answered NO to the second question within TaxPack 2000 question A1, your pre-announcement net capital gain amount will only include any amounts that would have been excepted income, because any non-excepted income will already have been excluded in completing label Z.
Last modified: 18 Sep 2009QC 18323