• What this guide is designed to do

    Attention

    Warning:

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

    End of attention

    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.

    17 Capital gains

    You must also print X in the YES box at G if you received a distribution of a capital gain from a trust

    Did you have a CGT event
    during the year?

    G  X NO    YES

    Net capital gain

    A

    Total current year capital gains

    H

    Net capital losses carried forward to later income years

    V

    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.

    Last modified: 06 Oct 2009QC 27431