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  • Working out your capital gain or loss

    For every capital gains tax (CGT) event that happens to your assets during the year, you need to work out your capital gain or loss.

    If you have both capital gains and capital losses, you also have to work out your net capital gain or net capital loss for the year.

    If you have a distribution from a managed fund, the fund has already worked out your capital gain or loss and should have given you the information on a distribution statement.

    Individuals and small businesses (excluding companies) can generally discount a capital gain by 50% if they hold the asset for more than one year.

    There are three methods to work out your capital gain. There is only one way to work out a capital loss.

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    Last modified: 17 Jul 2017QC 22158