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  • Step 1-Work out your capital proceeds from the CGT event



    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 capital proceeds are what you receive, or are deemed to receive, when you sell or otherwise dispose of your CGT asset.

    For example, with shares the capital proceeds may be:

    • the amount you receive from the purchaser
    • the amount you receive from a liquidator
    • the amount you receive on a merger/takeover, or
    • the market value if you give shares away.


    Fred sold his parcel of 1,000 shares for $6,000. Fred's capital proceeds are $6,000.

    End of example
    Last modified: 06 Oct 2009QC 16182