Chapter 1 - Does capital gains tax apply to you?



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.

New terms


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

Last modified: 06 Oct 2009QC 18504