ato logo
Search Suggestion:

Guide to capital gains tax 2023

A guide to capital gains tax for individuals with complex CGT obligations, and for companies, trusts and funds.

9 July 2023

About this guide
Check when to use this guide. CGT schedules and worksheets available and terms used in this guide.

What's new
Find out what's new or any changes in legislation that need to be taken into consideration for 2023.

Part A – About capital gains tax
Explains capital gains tax obligations including if it applies, how to work it out and what records you need to keep.

Part B – Instructions for individuals completing their tax return
Explains how to complete question 18 in your individual supplementary tax return.

Part C – Instructions for companies, trusts and funds (entities)
Information for companies, trusts and funds (known as entities).

Find additional information to help you understand and complete your CGT obligations.