Chapter 1 – Does capital gains tax apply to you?

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

This chapter provides general background information about capital gains tax and whether and how it applies to you.

Unfamiliar terms

We may use some terms that you are not familiar with. These words are explained in Explanation of terms. They are also explained in more detail later in the section where they first appear.