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Capital gains tax

How to calculate capital gains tax (CGT) on your assets, assets that are affected, and the CGT discount.

How capital gains tax (CGT) works, and how you report and pay tax on capital gains when you sell assets.

Check if your assets are subject to CGT, exempt, or pre-date CGT.

Establish the date you buy or acquire an asset, your share of ownership and records to keep.

How and when CGT is triggered, such as when an asset is sold, lost or destroyed.

Find out if your asset is eligible for the 50% CGT discount.

Use the calculator or steps to work out your CGT, including your capital proceeds and cost base.

How CGT affects real estate, including rental properties, land, improvements and your home.

Find out what can trigger a CGT event, such as selling shares or receiving certain distributions.

How and when CGT applies if you sell assets you inherited, including properties and shares.

Your tax residency may be different to your residency for other purposes.

Find out if you can defer, or 'roll over', CGT on assets that transfer to you in a divorce.

You must obtain market valuation of an asset when required by tax law. The valuation must be objective and supportable.

Related pages

A guide to capital gains tax for individuals with complex CGT obligations, and for companies, trusts and funds.