Guide to capital gains tax 2021

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Publications and rulings

To get any publication that we talk about in this guide:

Publications

Publications relevant to this guide include:

Rulings and determinations

These are available from our legal database at ato.gov.au/law

  • Draft Taxation Ruling TR 2007/D10 (Withdrawn) Income tax: capital gains: capital gains tax consequences of earn-out arrangements
  • Taxation Determination TD 97/3 Income tax: capital gains: if a parcel of land acquired after 19 September 1985 is subdivided into lots ('blocks'), do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 treat a disposal of a block of the subdivided land as the disposal of part of an asset (the original land parcel) or the disposal of an asset in its own right (the subdivided block)?
  • Taxation Ruling TR 92/3 Income tax: whether profits on isolated transactions are income
  • Taxation Ruling TR 95/35 Income tax: capital gains: treatment of compensation receipts
  • Taxation Ruling TR 2002/10 Income tax: capital gains tax: asset register
  • Taxation Ruling TR 2004/18 Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997
  • Taxation Ruling TR 2006/14 Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests
  • Taxation Ruling TR 2014/5 Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)
  • Law Companion Ruling LCR 2015/11 Attribution Managed Investment Trusts: annual cost base adjustments for units in an AMIT and associated transitional rules
  • Law Companion Ruling LCR 2016/8 Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts

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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 want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.

If you are deaf or have a hearing or speech impairment, contact us through the National Relay Service (NRS).

Next step:

  • relayservice.com.au .

Last Modified: May 2020

ATO references:
NO NAT 4151

Guide to capital gains tax 2021
  Date: Version:
  1 July 2003 Original 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
You are here 1 July 2020 Current document

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