About capital gains tax

General background information about CGT and how it applies to you.

How to work out each capital gain or capital loss you made during 2023–24.

Check what records will help you correctly work out the amount of capital gain or loss you have made from a CGT event.

Explains how distributions from trusts (including managed funds) can affect your CGT position.

Explains your CGT obligations if you sold or disposed of any shares or units in a unit trust in the 2023–24 income year.

Explains your CGT obligations if you sold or otherwise disposed of your forestry interests in 2023–24.

Explains the key provisions of the TOFA rules found in Division 230 of the ITAA 1997.

Explains your CGT obligations for real estate. The CGT exemption for a main residence is also explained.

Explains your CGT obligations if your CGT asset is lost, destroyed or compulsorily acquired.

Explains your CGT obligations if your marriage or relationship ended on or after 20 September 1985.

Rules that apply if you're a deceased person’s legal personal representative or a beneficiary of a deceased estate.

Explains what earnout and deferred consideration arrangements are.