This guide is designed for you if you are a personal investor who has made a capital gain or capital loss from shares, units or managed funds in 2001-02. It will help you complete item 17 (Capital gains) on your 2002 tax return for individuals (supplementary section), shown below.
This guide does not apply to gains or losses included as part of your income under other provisions of the tax law-for example, if you are a share trader.
If you sold shares or units in a unit trust (including a managed fund) in 2001-02, you should read part A of this guide, then work through part B.
If you received a distribution of a capital gain from a managed fund in 2001-02, you should read part A of this guide, then work through part C.
Managed funds include property trusts, share trusts, equity trusts, growth trusts, imputation trusts and balanced trusts.