Capital gains tax (CGT) is the tax payable on any net gain made on the sale of CGT assets. The net capital gain is included with other assessable income of an individual, company or fund tax return. We estimate the amount of tax paid on net capital gains using an average tax rate approach.
The Capital gains tax section contains the following tables:
- Table 27: Estimated tax on net capital gains for individuals, by taxable status, 2010–11 to 2012–13 income years
- Table 28: Estimated tax on net capital gains for companies, by taxable status, 2010–11 to 2012–13 income years
- Table 29: Estimated tax on net capital gains for funds, by taxable status, 2010–11 to 2012–13 income years
- Table 30: Source of current year capital gains for individuals, by taxable status, 2012–13 income year
- Table 31: Source of current year capital gains for companies, by taxable status, 2012–13 income year
- Table 32: Source of current year capital gains for funds, by taxable status, 2012–13 income year
We also have a set of more detailed tables available, in the form of Excel spreadsheets, containing CGT data at a much finer level.
Find out more
Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2012–13 income year includes data processed up to 31 October 2014.
The number of entities has been rounded to the nearest five and totals may differ from the sum of components, due to rounding.
Table 27: Estimated tax on net capital gains for individuals, by taxable status, 2010–11 to 2012–13 income years
|
2010–11
|
2011–12
|
2012–13
|
no.
|
Net CG
$m
|
CGT
$m
|
no.
|
Net CG
$m
|
CGT
$m
|
no.
|
Net CG
$m
|
CGT
$m
|
Taxable
|
441,390
|
11,052
|
3,646
|
339,920
|
8,665
|
2,842
|
389,415
|
9,327
|
3,127
|
Non-taxable
|
115,625
|
567
|
0
|
84,400
|
523
|
0
|
116,335
|
547
|
0
|
Total
|
557,015
|
11,619
|
3,646
|
424,320
|
9,188
|
2,842
|
505,750
|
9,874
|
3,127
|
Table 28: Estimated tax on net capital gains for companies, by taxable status, 2010–11 to 2012–13 income years
|
2010–11
|
2011–12
|
2012–13
|
no.
|
Net CG
$m
|
CGT
$m
|
no.
|
Net CG
$m
|
CGT
$m
|
no.
|
Net CG
$m
|
CGT
$m
|
Taxable
|
9,300
|
6,360
|
1,600
|
8,010
|
5,410
|
1,446
|
8,770
|
10,506
|
2,838
|
Non-taxable
|
5,735
|
1,793
|
0
|
5,105
|
2,235
|
0
|
5,185
|
1,697
|
0
|
Total
|
15,035
|
8,153
|
1,600
|
13,115
|
7,645
|
1,446
|
13,950
|
12,203
|
2,838
|
Table 29: Estimated tax on net capital gains for funds, by taxable status, 2010–11 to 2012–13 income years
|
2010–11
|
2011–12
|
2012–13
|
no.
|
Net CG
$m
|
CGT
$m
|
no.
|
Net CG
$m
|
CGT
$m
|
no.
|
Net CG
$m
|
CGT
$m
|
Taxable
|
33,420
|
1,423
|
168
|
41,130
|
1,379
|
221
|
52,070
|
1,703
|
260
|
Non-taxable
|
27,320
|
1,113
|
0
|
11,180
|
335
|
0
|
4,400
|
89
|
0
|
Total
|
60,740
|
2,536
|
168
|
52,130
|
1,714
|
221
|
56,470
|
1,792
|
260
|
Table 30: Source of current year capital gains for individuals, by taxable status, 2012–13 income year
|
Shares $m
|
Real estate $m
|
Other assets $m
|
Total $m
|
Taxable
|
6,129
|
8,468
|
6,882
|
21,479
|
Non-taxable
|
484
|
1,147
|
394
|
2,025
|
Total
|
6,613
|
9,615
|
7,276
|
23,505
|
Note: Information in this table only includes individuals that completed a CGT schedule.
Table 31: Source of current year capital gains for companies, by taxable status, 2012–13 income year
|
Shares $m
|
Real estate $m
|
Other assets $m
|
Total $m
|
Taxable
|
2,640
|
1,455
|
8,077
|
12,172
|
Non-taxable
|
924
|
603
|
2,086
|
3,613
|
Total
|
3,564
|
2,058
|
10,163
|
15,785
|
Note: Information in this table only includes companies that completed a CGT schedule.
Table 32: Source of current year capital gains for funds, by taxable status, 2012–13 income year
|
Shares $m
|
Real estate $m
|
Other assets $m
|
Total $m
|
Taxable
|
7,340
|
507
|
4,842
|
12,689
|
Non–taxable
|
262
|
22
|
122
|
406
|
Total
|
7,602
|
528
|
4,964
|
13,094
|
Note: Information in this table only includes funds that completed a CGT schedule. 