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  • Personal investors guide to capital gains tax 2022

    How to obtain this publication

    You can download Personal investors guide to capital gains tax 2022 (PDF 1,182KB)This link will download a file NAT 4152.

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    About this guide

    Personal investors guide to capital gains tax 2022 explains the capital gains tax (CGT) consequences of:

    • the sale or gift (or other disposal) of shares or units
    • the receipt of distributions of capital gains from managed funds
    • the receipt of non-assessable payments from companies or managed funds.

    Who should use this guide?

    Use this guide if you are a personal investor who has made a capital gain or capital loss from shares, units or managed funds in 2021–22.

    Who should NOT use this guide?

    Do not use this guide if you:

    • are an investor who is a foreign resident of Australia
    • have gains or losses included as part of your income under other provisions of the tax law, for example, if you are carrying on a business of share trading; see Share investing versus share trading.
    • are a resident investor who
      • had a period of non-residency after 8 May 2012, and
      • had a CGT event that happened after 8 May 2012, and
      • had a discount capital gain.

    For more information, see CGT discount for foreign residents.

    This guide does not explain more complex issues relating to shares (including employee shares), convertible notes and units. Nor does it apply to shares and units owned by companies, trusts and superannuation funds.

    This guide does not cover your CGT consequences when you sell other assets such as:

    • a rental property
    • collectables (for example, jewellery, art, antiques and collections)
    • assets for personal use (for example, a boat you use for recreation).

    For more information, see Guide to capital gains tax 2022.

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    To find out how to get a publication referred to in this guide and for information about our other services, see More information.

    Unfamiliar terms

    Some of the terms used in this guide may be new to you. Specific terms are in bold when first used and are explained in Definitions.

      Last modified: 26 May 2022QC 68020