Guide to capital gains tax 2024
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Introduction
A guide to capital gains tax (CGT) for individuals and entities with complex CGT obligations.
About the guide to CGT
How CGT works, your obligations and when to use the CGT schedule and worksheets.
What's new with CGT for individuals
Find out what's new in legislation or other changes that individuals need to take into consideration for 2024.
About capital gains tax
Explains capital gains tax obligations including if it applies, how to work it out and what records you need to keep.
Instructions for individuals completing their tax return
Instructions for how to complete question 18 in your individual supplementary tax return.
Appendixes
Additional information to help you understand and complete your CGT obligations.
References
ATO references:
NO QC 101683
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