Personal investors guide to capital gains tax 2024

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Introduction

Introduction

A guide to your tax obligations if you made a capital gain or loss from shares, units or managed funds.

How to get the personal investors guide to capital gains tax

How to get a paper copy of the personal investors guide to capital gains tax.

About the personal investors guide to capital gains tax

Check when and when not to use this guide and new terms we use in this guide.

What's new for investors

Find out what's new in legislation or other changes for investors.

General guidance

Explains what question you need to complete in your tax return and things that need to be taken into consideration.

Part A: How capital gains tax applies to you

How to meet your capital gains tax (CGT) obligations and what exemptions and rollovers might be available to you.

Part B: Sale of shares or units

Explains how to work out your capital gain from the sale of shares, or units in a unit trust.

Part C: Distributions from managed funds

Explains legislative changes impacting capital gains of managed investment trusts and how to work out your capital gain.

Appendix

Find additional information to help you understand and complete your CGT obligations.

References

ATO references:
NO QC 72665