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  • Part B: Sale of shares or units



    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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    How to work out your capital gain or capital loss


    Worked examples for shares and units


    Additional information for shares and units


    New terms

    Some terms in this section may be new to you. These words are explained in Definitions.

    While we have used the word 'bought' rather than 'acquired' in some of our examples, you may have acquired your shares or units without paying for them (for example, as a gift or through an inheritance or through the demutualisation of an insurance company such as AMP, IOOF or NRMA, or a demerger such as the demerger of BHP Steel Ltd (now known as BlueScope) from BHP Billiton Limited).

    Similarly, we sometimes refer to 'selling' shares or units although you may have disposed of them in some other way (for example, giving them away or transferring them to someone else). All of these methods of disposal are CGT events.

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    Last modified: 21 Oct 2009QC 27955