Guide to capital gains tax 2002

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Publications

To get any publication referred to in this book:

• visit the ATO website at < www.ato.gov.au >
• ring our Publications Distribution Service on 1300 720 092 for the cost of a local call or
• visit an ATO office or an ATOaccess site.

Publications referred to in this book include:

• Guide to depreciating assets (NAT 1996 - 6.2002)
• Capital allowances schedule instructions (NAT 4089 - 6.2002)
• Company tax return 2002 (NAT 0656 - 6.2002)
• Trust tax return 2002 (NAT 0660 - 6.2002)
• Fund income tax and regulatory return 2002 (NAT 0658 - 6.2002)
• Capital gains tax (CGT) assets register (NAT 2684 - 7.1998)
• You and your shares (NAT 2632 - 6.2002)
• Taxation ruling TR 92/3 - Income tax: whether profits on isolated transactions are income
• Uniform capital allowance system: disposal of a depreciating asset (NAT 4516 - 8.2001)
• Uniform capital allowance system: low-value pools (NAT 4514 - 9.2001)
• Rental properties (NAT 1729 - 6.2002)
• Personal investors guide to capital gains tax (NAT 4152 - 6.2002)
• Capital gains tax concessions for small business (NAT 3359 - 6.2000).

Further information

For more information about capital gains tax, you can:

• access the ATO's e-tax 2002 software package which has a module that includes a calculator for capital gains and capital losses
• get the shorter, simpler Personal investors guide to capital gains tax which covers the sale of shares, units and distributions from managed funds and is designed mainly for individuals
• download fact sheets and other information from the ATO website at < www.ato.gov.au >
• ring the ATO on 13 28 61
• ring the ATO's business inquiries line on 13 24 78 or
• seek advice from a professional tax adviser.

If you do not speak English and need help from the ATO, ring the Translating and Interpreting Service (TIS) on 13 14 50 .

People with a hearing or speech impairment can ring the Telephone Typewriter Service on 1300 130 478 .

ATO references:
NO NAT 4151