Show download pdf controls
  • CGT schedule



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

    End of attention

    Your entity must complete this schedule for the 2002-03 income year if the:

    • total current year capital gains are greater than $10,000, or
    • total current year capital losses are greater than $10,000.

    The CGT schedule replaces several tax return labels used in past tax returns.

    If your entity is required to complete a CGT schedule, you must attach it to your entity's 2002-03 tax return.

    Note: Consolidated groups

    Where a group consolidates during the income year, the head company must lodge a CGT schedule if the total capital gains or total capital losses that it makes-as head company of the consolidated group and while not a member of a consolidated group-are greater than $10,000.

    An entity that becomes a subsidiary member of a consolidated group at any time during the income year-and remains a subsidiary member at the end of the income year-is not required to lodge a CGT schedule, regardless of the amount of any capital gains or capital losses it makes.

    Last modified: 25 Feb 2020QC 27448