Show download pdf controls
  • Introduction



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

    End of attention

    The instructions in this part are designed to help companies, trusts and funds (your entity) to calculate a capital gain or capital loss and to complete the capital gains items on the relevant tax return:

    Funds include superannuation funds, approved deposit funds and pooled superannuation trusts.

    The labels to complete at these items are:


    Did you have a CGT event during the year?


    Net capital gain

    You will also need to complete V Net capital losses carried forward to later income years at the Losses information item on your entity's tax return.

    The relevant item number will be:

    New terms

    We may use some terms that are new to you. These words are explained in Definitions. Generally they are also explained in more detail in the section where they first appear.


    The term 'entity' is used to describe a company (including a head company of a consolidated group), a trust and a fund in this part of the guide.

    Last modified: 09 Apr 2020QC 27596