Capital Gains Tax
When you sell an investment, you are taxed on the gain you make – this is called Capital Gains Tax (CGT).
CGT is calculated by taking the capital proceeds (sale amount) less the cost base (purchase amount) of the investment.
All your capital gains and losses are added together for the year and if the resulting amount is positive (you made a gain) it is added to your taxable income. You then pay normal marginal tax rates on this income.
For example: Investment Property
Capital Proceeds:
| sale price | $500000 |
| less agent commission | $20000 |
| less advertising | $10000 |
| less legal fees | $1000 |
| capital proceeds | $469000 |
Cost Base:
| purchase price | $400000 |
| plus stamp duty | $20000 |
| plus legal fees | $1000 |
| cost base | $421000 |
Capital Gain:
| capital proceeds | $469000 |
| less cost base | $421000 |
| capital gain | $48000 |
The $48,000 capital gain is added to your other taxable income for the year.
Make sure you speak to one of our experts today to show you how to eliminate Capital Gain Tax issues.
Capital Gains Tax

