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

End of attention

The sample worksheets providedin this guide are the:

  • the Capital gain or capital loss worksheet (to calculate the capital gain or capital loss from each CGT event)
  • the CGT summary worksheet (to calculate the net capital gain or net capital loss and complete the CGT labels on the 2001-02 tax return).

You can print out the worksheets and complete them as you work through this part.

The worksheets are optional and your entity may prefer to use a different worksheet or a computer-based alternative. We have used these sample worksheets throughout this part of the guide as examples to help you complete the capital gains item on your entity's tax return, and a Capital gains tax (CGT) schedule 2002 if this is required.

Section 1 in this part of the guide contains instructions on how to complete the worksheets.


If you are an individual taxpayer, you may also use the worksheets in this guide and the related instructions in section 1 to calculate your net capital gain or net capital loss. As an individual, you are not required to complete a CGT schedule when lodging a paper tax return, regardless of the amount of your capital gains or capital losses.

Last modified: 06 Oct 2009QC 27417