Capital gains tax schedule

You must complete the CGT schedule if your total current year capital gains or losses are more than $10,000. This includes if you received a distribution from a trust (including a managed fund) that has a net capital gain.

At the Net capital gains banner:

1. Expand any relevant section, and enter information into the corresponding fields. The amounts you show under this banner must equal the amounts you have shown at Total current year capital gains, Net capital gain and Net capital loss carried forward to later income years.
   For more information, see:  
   • Current year capital gains and losses
   • Capital losses applied
   • Unapplied net capital losses carried forward
   • CGT discount
   • CGT concessions for small business  
    

At the Other CGT information banner:

2. Enter information into the corresponding fields if your capital gains are:  
   • disregarded as a result of scrip for scrip rollover
   • disregarded as a result of an inter-company asset rollover
   • disregarded by a demerging entity
   • subject to small business 15 year exemption  
     • If you enter an amount at Small business 15 year exemption - exempt capital gains, select the CGT asset/event code that best describes the CGT asset or CGT event from which you made the capital gain or produced the largest amount of capital gain:
       S shares
       U units in unit trusts
       R real estate
       G goodwill
       O other CGT assets or CGT events not listed above.
      
   • disregarded by a foreign resident  
    

At the Earnout arrangements banner:

3. If you are a party to an earnout arrangement, enter information into the corresponding fields. For more information, see Earnout arrangements.