Your entity must complete this schedule for the 2001-02 income year if:
- the total current year capital gains are greater than $10,000 or
- the total current year capital losses are greater than $10,000.
The CGT schedule replaces several return form labels used in past tax returns.
If your entity is required to complete a CGT schedule, attach it to your entity's 2001-02 tax return.
Section 2 in this part of the guide contains instructions on how to complete the CGT schedule.