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CGT schedule

Last updated 3 March 2016

Your entity must complete this schedule for the 2003–04 income year if the:

  • total current year capital gains are greater than $10,000, or
  • total current year capital losses are greater than $10,000.

If your entity is required to complete a CGT schedule, you must attach it to your entity's 2003–04 tax return.

Consolidated groups

Where a group consolidates during the income year, the head company must lodge a CGT schedule if the total capital gains or total capital losses that it makes – as head company of the consolidated group and while not a member of a consolidated group – are greater than $10,000.

An entity that becomes a subsidiary member of a consolidated group at any time during the income year – and remains a subsidiary member at the end of the income year - is not required to lodge a CGT schedule, regardless of the amount of any capital gains or capital losses it makes.

Refer to the Consolidation reference manual which provides detailed information on the operation of consolidation, available on our website at For other consolidation products, phone the Tax Reform Infoline on 13 24 78.