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  • Excepted net capital gain of a minor


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

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    Include the amount of any excepted net capital gain of a minor at A and provide a statement on a separate sheet of paper:

    • detailing the distribution of excepted net capital gains to each beneficiary, and
    • listing each beneficiary who is considered to be an excepted person, giving supporting reasons.

    Attach this statement to the tax return and print X in the Yes box at Have you attached any ‘other attachments’? at the top of page 1 of the tax return.

    For an explanation of excepted income and excepted person, see appendix 9.

    Last modified: 12 Feb 2019QC 44346