Personal investors guide to capital gains tax 2011

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More information

Website

For general tax information and comprehensive information about deductions, visit www.a to.gov.au

Publications

Publications referred to in this guide are:

• Carrying on a business of share trading
• General value shifting regime: who it affects
• Guide to capital gains tax 2011 (NAT   4151)
• Capital gains tax (CGT) concessions for small business - overview
• You and your shares 2011 (NAT   2632)

To get publications, taxation rulings, practice statements and forms referred to in this guide:

• visit our website at www.ato.gov.au/publications
• phone 1300   720   092 , or
• visit one of our shopfronts .

Phone

We can offer a more personalised service if you provide a tax file number (TFN).

Individual - 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), and dividend and royalty withholding tax.

Superannuation - 13   10   20

Other services

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13   14   50 .

If you are deaf or have a hearing or speech impairment , phone the ATO through the National Relay Service (NRS) on the numbers listed below, and ask for the ATO number you need.

• TTY users, phone 13   36   77 . For ATO 1800 free call numbers, phone 1800   555   677 .
• Speak and Listen (speech-to-speech relay) users, phone 1300   555   727 . For ATO 1800 free call numbers, phone 1800   555   727 .
• internet relay users, connect to the NRS at www.relayservice.com.au

Why not lodge online using e-tax?

• E-tax is our free online tax preparation and lodgment software.
• E-tax is secure, user friendly, and you can access your individual information using the pre-filling service.
• Most refunds are issued within 14   days.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright

Commonwealth of Australia

This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968 , all other rights are reserved.

Requests for further authorisation should be directed to the Commonwealth Copyright Administration, Copyright Law Branch, Attorney-General's Department, Robert Garran Offices, National Circuit, BARTON ACT 2600 or posted at http://www.ag.gov.au/cca .

Last Modified: Wednesday, 29 June 2011

ATO references:
NO NAT 4152