Guide to capital gains tax 2012

This version is no longer current. Please follow this link to view the current version.

  • This document has changed over time. View its history.

More information

Publications and rulings

To get any publication referred to in this guide:

  • go to:
    • www.ato.gov.au for publications and forms
    • law.ato.gov.au for rulings, determinations and practice statements
  • phone 1300   720   092

     
  • visit one of our shopfronts .

Publications

Publications relevant to this guide include:

Rulings

These are available from the ATO's legal database at law.ato.gov.au

Phone

We can offer a more personalised service if you provide a tax file number (TFN).

Individual tax 13   28   61

Individual income tax and general personal tax enquiries, including capital gains tax

Business 13   28   66

Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), dividend and royalty withholding tax.

Superannuation 13   10   20

Other services

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service (TIS) on 13   14   50 .

If you are deaf or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below, and ask for the ATO number you need:

Last Modified: Thursday, 28 June 2012

Copyright

Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

ATO references:
NO NAT 4151

Guide to capital gains tax 2012
  Date: Version:
  1 July 2000 Original document
  1 July 2001 Updated document
  1 July 2003 Updated document
  1 July 2004 Updated document
  1 July 2005 Updated document
  1 July 2006 Updated document
  1 July 2007 Updated document
  1 July 2008 Updated document
  1 July 2009 Updated document
  1 July 2010 Updated document
You are here 1 July 2011 Updated document
  1 July 2012 Updated document
  1 July 2013 Updated document
  1 July 2014 Updated document
  1 July 2015 Updated document
  1 July 2016 Updated document
  1 July 2017 Updated document
  1 July 2018 Updated document
  1 July 2019 Updated document
  1 July 2020 Updated document
  1 July 2021 Current document

View full documentView full documentBack to top