What is capital gains tax?The basics: meaning, assets, exemptions, history.How to calculate CGTThe ATO’s 8-step method with worked examples.CGT ratesRates for 2025–26 to 2027–28 and tax on common gains.CGT changes 2027New CGT rules from 1 July 2027: the 50% discount replaced by CPI indexation and a 30% minimum tax.CGT discountHow the 50% CGT discount works in Australia: who qualifies, the 12-month rule, super funds (33⅓%), companies, foreign residents and the 2027 changes..Cost baseWhat is included in the cost base for CGT? The five elements, reduced cost base, capital works adjustments, property and share examples, and records to keep..Main residence exemptionDo you pay CGT when you sell your house? The main residence exemption, 6-year rule, partial exemptions, renting out your home and foreign residents..Reduce CGTLegal ways to reduce capital gains tax in Australia: the 12-month discount, timing, offsetting losses, super contributions and the main residence exemption..Foreign residentsCGT for non-residents and expats: taxable Australian property, no 50% discount after 8 May 2012, no main residence exemption and 15% withholding..Business CGTCGT on selling a business in Australia: the four small business CGT concessions, eligibility ($2m turnover or $6m net assets), goodwill and companies..Capital lossesHow capital losses work in Australia: offsetting gains, the right order, carrying forward net capital losses, non-allowable losses and net capital gain..CGT in NSWStamp duty, land tax and NSW examples.CGT in QueenslandTransfer duty, land tax and Queensland examples.
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