• Chapter 1 - Does capital gains tax apply to you?

    Attention

    Warning:

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

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    This chapter provides general background information about CGT and whether and how it applies to you.

    Attention

    New terms

    We may use some terms that are new to you. These words are printed in red the first time they are used and explained in Definitions. Generally they are also explained in detail in the section where they first appear.

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    Last modified: 06 Oct 2009QC 27893