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Capital gains tax – property – non-lodgment information form

Use this form to let us know why you haven't or don't need to lodge a tax return to report a property disposal.

Last updated 15 October 2026

When to use the form

Use this form to advise why you are not lodging your tax return to include a capital gain or capital loss.

You don't need to complete this form if you have lodged or intend to lodge your tax return.

What you will need

You will need details of the property you disposed, including the:

  • date of sale
  • date you reported the sale to us (if applicable)
  • reason you haven't lodged (if applicable)
  • details of any exemption (if applicable).

Download the form

Download the form to your device by selecting the following button.

Download: Capital gains tax (CGT) – Property – non-lodgment information form (XLSX, 76KB)

Help completing the form

If you experience any issues in completing this form, please phone 13 28 61 for assistance.

Due date to submit this form

You must submit the form electronically by the date specified in your letter.

How to submit the form

Once you have completed your answers:

  1. Save the file to your device using the filename CGTNL.xls or CGTNL.xlsx. This will ensure you have a copy for your personal records. Don't save as a PDF file.
  2. Submit the completed form as an attachment via email to CGTPropertyNL@ato.gov.au
  3. Don't include additional attachments or information in your email. The only accepted attachment will be the completed CGT Property Non-Lodgment information form.

You won't need to provide your personal details in the email as we have provided a unique identifier in the letter for you to include in your reply.

If you choose to email the ATO, keep in mind that email is not a secure way to send information. We can't guarantee that your personal information will remain private or secure.

No responses will be sent from this mailbox. If you have any questions or want to discuss this or any other tax matters, please phone 13 28 61 to discuss.

What happens if you don't respond

If you choose not to lodge or contact us to tell us why you haven't lodged, we may:

  • take further compliance action, such as an audit, which could result in additional costs to you
  • estimate your net assessable amount or taxable income. If we find you owe us tax, we will apply a penalty of at least 75% on that amount. This means an extra $750 for every $1,000 you owe.

QC107853