ato logo
Search Suggestion:

Special capital receipts

Last updated 3 March 2016

CGT event

Time of event

Capital gain

Capital loss

H1 Forfeiture of a deposit

when the deposit is forfeited

deposit less expenditure in connection with the prospective sale

expenditure in connection with the prospective sale less deposit

H2 Receipt for an event relating to a CGT asset

when the act, transaction or event occurred

capital proceeds less the incidental costs

incidental costs less capital proceeds

QC27527