Personal investors guide to capital gains tax 2014

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Publications

Publications referred to in this guide are:

• Capital gains tax (CGT) concessions for small business - overview
• Carrying on a business of share trading
• General value shifting regime: who it affects
• Guide to capital gains tax 2014 (NAT   4151)
• Individual tax return instructions 2014 (NAT   71050)
• Marriage or relationship breakdown and transferring of assets
• You and your shares 2014 (NAT   2632)

For information about market value or market valuation, see Market valuation for tax purposes .

To get publications and forms referred to in this guide:

• go to ato.gov.au/publications
• phone 1300   720   092 , or
• go to 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 (TIS) 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 users, phone 1300   555   727 . For ATO 1800 free call numbers, phone 1800   555   727 .
• internet relay users, connect to the NRS at 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, convenient and you can pre-fill your return with information from your employer, bank, Centrelink, health fund and others.
• Most refunds in 12   business days or less.

Last Modified: July 2014

ATO references:
NO NAT 4152