Glossaryinvesting

What is Capital Gains Tax (CGT)?

A tax on the profit made from selling a capital asset (including investment properties). In Australia, CGT is part of income tax, the gain is added to your taxable income in the year of sale. Properties held for more than 12 months receive a 50% CGT discount. Your primary residence (principal place of residence) is generally exempt from CGT.

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Negative gearing in Australia

How it works, what you can deduct, and whether it fits your strategy.

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