Capital gains tax (CGT) schedule
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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You do not need to complete a Capital gains tax (CGT) schedule 2013 (CGT schedule) if the trust was a subsidiary member of a consolidated group for the whole of the income year.
In other cases, complete a Capital gains tax (CGT) schedule 2013 and attach it to the trust’s tax return if:
- the trust’s total current year capital gains are greater than $10,000, or
- the trust’s total current year capital losses are greater than $10,000.
The Guide to capital gains tax 2012-13 will help you complete the CGT schedule. It also includes:
Last modified: 05 Jul 2014QC 35444
- a capital gain or capital loss worksheet for calculating a capital gain or capital loss for each CGT event
- a CGT summary worksheet for calculating a net capital gain or net capital loss for the income year
- a CGT schedule.