The fund's net capital gain is the total capital gains made for the income year less the capital losses for that year, prior year net capital losses and any other relevant concession.
Show at A the amount of net capital gain calculated or transferred from:
- G at part H of the CGT summary worksheet, or
- G at part H of the CGT schedule, if one is required.
For more information on how to calculate the fund's net capital gain or on Australian CGT liabilities of foreign residents and trustees of foreign trusts, see the Guide to capital gains tax 2009.
The fund may need to complete a Losses schedule 2009. For more information, see Schedules, and the Losses schedule instructions 2009 (NAT 4088).