CGT Guides
Plain-English guides to Australian capital gains tax rules, exemptions, and strategies.
Basics
What is Capital Gains Tax in Australia?
A plain-English introduction to how CGT works in Australia, when it applies, and how it's calculated.
Shares
How to Calculate CGT on Shares & ETFs
Step-by-step guide to calculating capital gains tax on shares, ETFs, and managed funds including parcel matching.
Property
CGT on Investment Property
How capital gains tax applies when you sell an investment property, including cost base elements and exemptions.
Basics
The 50% CGT Discount Explained
How the 50% CGT discount works for individuals and trusts, eligibility rules, and how it interacts with losses.
Property
Main Residence Exemption Guide
Complete guide to the main residence exemption including partial exemption, the 6-year absence rule, and foreign residents.