Tag
Capital Gains Tax
10 Cockatoo articles in this topic.
Capital Gains Tax Calculator (Australia)
How to calculate capital gains tax in Australia by hand — the CGT formula, three worked examples including the 50% discount, and a step-by-step method you can follow yourself.
CGT and SMSF / Super
How capital gains tax works inside super and SMSFs — the 33.3% discount in accumulation phase, effectively nil CGT in pension phase, and what that means for timing asset sales.
CGT on Inherited Assets
How capital gains tax applies to inherited property and shares in Australia — cost base rules for the deceased estate, pre- and post-1985 assets, and the two-year main residence rule.
CGT on Investment Property
How capital gains tax works when you sell an investment property in Australia — building the cost base, improvements, depreciation clawback, the 50% discount and a full worked example.
CGT on Shares
How capital gains tax applies when you sell shares or ETFs in Australia — cost base, brokerage, the 50% discount, parcel selection and a full worked example.
How to Reduce / Minimise CGT (Legally)
Legitimate ways to reduce capital gains tax in Australia — holding past 12 months, timing the sale, using capital losses and making concessional super contributions.
Main Residence CGT Exemption & Six-Year Rule
Your home is usually exempt from capital gains tax in Australia. Here is how the full and partial main residence exemption works, plus the six-year absence rule for former homes.
The CGT Discount (50% & 12-Month Rule)
The 50% CGT discount halves the tax on gains for individuals who hold an asset more than 12 months. Here is who qualifies, the 33.3% super rate and a worked example.
Capital Gains Tax in Australia: Complete Guide
A plain-English guide to how capital gains tax works in Australia — CGT events, cost base, the 50% discount and how to calculate what you owe when you sell an asset.
Capital Losses & Carry-Forward
How capital losses work in Australia — offsetting them against gains, carrying unused losses forward indefinitely, and the ordering rules that get you the best result.