Taxpayer's name type code Taxpayer's name type code - MN - Main name Business entity name Taxpayer's name - Inform the relevant field with the name of an individual, company, trust or superannuation fund. Business Australian Business Number Australian business number - Inform the relevant field with the Australian Business Number (ABN) if the entity is registered in the Australian Business Register (ABR). Business Tax File Number Scrip for scrip rollover for acquiring entities - Tax file number of original entity Tax file number - Inform the relevant field with the existing Tax File Number (TFN) provided by the head company of a consolidated or MEC group. A TFN must be provided in order to utilise electronic channels. Scrip for scrip roll-over for acquiring entities - taxpayer tax file number of original entity - Inform the relevant field with the Tax File Number (TFN) for the original entity. Net capital gains from indexation method Net capital gains from discount method Net capital gains from other capital gains Net capital gains from indexation method - Inform the relevant field by deducting the Total of CGT concessions applied for small business using the indexation method from the amount at Total - CYCG after applying capital losses under the indexation method and the result is the net capital gain. Net capital gains from discount method - Inform the relevant field by deducting the Total of CGT concessions applied for small business using the discount method from the amount at Total - CYCG after applying capital losses under the discount method and the result is the net capital gain. Net capital gains from other capital gains - Inform the relevant field by deducting the Total of CGT concessions applied for small business using the other method from the amount at Total - CYCG after applying capital losses under the other method and the result is the net capital gain. Capital gains non-active assets Collectables by indexation method Capital gains non-active assets Collectables by discount method Capital gains non-active assets Collectables by other capital gains method Capital gains non-active assets - collectables - indexation method - Using the indexation method within the worksheet, calculate any capital gain if a Capital Gains Tax (CGT) asset was acquired before 11.45am (by legal time in the Australia Capital Territory) on 21 September 1999. Where necessary, inform the relevant field with the increased cost base by applying an indexation factor (based on increases in the consumer price index up to September 1999). Do not use the indexation method for CGT assets acquired after 11.45am (by legal time in the ACT) on 21 September 1999, or expenditure relating to a CGT asset acquired after that date. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. For CGT events after 11.45am (by legal time in the ACT) on 21 September 1999, the discount method may give a better result. Only use capital losses from collectables to reduce capital gains (including future capital gains) from collectables. However, disregard any capital gain or capital loss made from a collectable if any of the following apply: a collectable was acquired for $500 or less; an interest in the collectable was acquired for $500 or less before 16 December 1995; or an interest in the collectable was acquired which had a market value of $500 or less. Capital gains non-active assets - collectables - discount method - Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Only use capital losses from collectables to reduce capital gains (including future capital gains) from collectables. However, disregard any capital gain or capital loss made from a collectable if any of the following apply: a collectable was acquired for $500 or less; an interest in the collectable was acquired for $500 or less before 16 December 1995; or an interest in the collectable was acquired which had a market value of $500 or less. Capital gains non-active assets - collectables - other capital gains - To calculate capital gain using the 'other' method within the worksheet, subtract the cost base from the capital proceeds. Use this method for any asset or CGT events that have been bought and sold within 12 months (that is, when the indexation and discount methods do not apply). Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. Only use capital losses from collectables to reduce capital gains (including future capital gains) from collectables. However, disregard any capital gain or capital loss made from a collectable if any of the following apply: a collectable was acquired for $500 or less; an interest in the collectable was acquired for $500 or less before 16 December 1995; or an interest in the collectable was acquired which had a market value of $500 or less. Capital gains non-active assets Shares and units by indexation method Capital gains non-active assets Shares and units by discount method Capital gains non-active assets Shares and units by other capital gains method Capital gains active assets Shares and units by indexation method Capital gains active assets Shares and units by discount method Capital gains active assets Shares and units by other capital gains method Capital gains non-active assets - shares and units (in unit trusts) - indexation method - Using the indexation method within the worksheet, calculate any capital gain if a Capital Gains Tax (CGT) asset was acquired before 11.45am (by legal time in the Australia Capital Territory) on 21 September 1999. Where necessary, inform the relevant field with the increased cost base by applying an indexation factor (based on increases in the consumer price index up to September 1999). Do not use the indexation method for CGT assets acquired after 11.45am (by legal time in the ACT) on 21 September 1999, or expenditure relating to a CGT asset acquired after that date. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. For CGT events after 11.45am (by legal time in the ACT) on 21 September 1999, the discount method may give a more satisfactory result. Capital gains non-active assets - shares and units (in unit trusts) - discount method - Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains non-active assets - shares and units (in unit trusts) - other capital gains - To calculate capital gain using the 'other' method within the worksheet, subtract the cost base from the capital proceeds. Use this method for any asset or CGT events that have been bought and sold within 12 months (that is, when the indexation and discount methods do not apply). Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. Capital gains active assets - shares and units (in unit trusts) - indexation method - Using the indexation method within the worksheet, calculate any capital gain if a Capital Gains Tax (CGT) asset was acquired before 11.45am (by legal time in the Australia Capital Territory) on 21 September 1999. Where necessary, inform the relevant field with the increased cost base by applying an indexation factor (based on increases in the consumer price index up to September 1999). Do not use the indexation method for CGT assets acquired after 11.45am (by legal time in the ACT) on 21 September 1999, or expenditure relating to a CGT asset acquired after that date. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. For CGT events after 11.45am (by legal time in the ACT) on 21 September 1999, the discount method may give a more satisfactory result. Capital gains active assets - shares and units (in unit trusts) - discount method - Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains active assets - shares and units (in unit trusts) - other capital gains - Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains non-active assets Real estate by indexation method Capital gains non-active assets Real estate by discount method Capital gains non-active assets Real estate by other capital gains method Capital gains active assets Real estate by indexation method Capital gains active assets Real estate by discount method Capital gains active assets Real estate by other capital gains method Capital gains non-active assets - real estate - indexation method - Using the indexation method within the worksheet, calculate any capital gain if a Capital Gains Tax (CGT) asset was acquired before 11.45am (by legal time in the Australia Capital Territory) on 21 September 1999. Where necessary, inform the relevant field with the increased cost base by applying an indexation factor (based on increases in the consumer price index up to September 1999). Do not use the indexation method for CGT assets acquired after 11.45am (by legal time in the ACT) on 21 September 1999, or expenditure relating to a CGT asset acquired after that date. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. For CGT events after 11.45am (by legal time in the ACT) on 21 September 1999, the discount method may give a more satisfactory result. Capital gains non-active assets - real estate - discount method - Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains non-active assets - real estate - other capital gains - To calculate capital gain using the 'other' method within the worksheet, subtract the cost base from the capital proceeds. Use this method for any asset or CGT events that have been bought and sold within 12 months (that is, when the indexation and discount methods do not apply). Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. Capital gains active assets - real estate - indexation method - Using the indexation method within the worksheet, calculate any capital gain if a Capital Gains Tax (CGT) asset was acquired before 11.45am (by legal time in the Australia Capital Territory) on 21 September 1999. Where necessary, inform the relevant field with the increased cost base by applying an indexation factor (based on increases in the consumer price index up to September 1999). Do not use the indexation method for CGT assets acquired after 11.45am (by legal time in the ACT) on 21 September 1999, or expenditure relating to a CGT asset acquired after that date. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. For CGT events after 11.45am (by legal time in the ACT) on 21 September 1999, the discount method may give a more satisfactory result. A capital gain can also be made if a managed fund or unit trust distributes a capital gain. Capital gains active assets - real estate - discount method - Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains active assets - real estate - other capital gains - Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains non-active assets Other CGT assets and events by indexation method Capital gains non-active assets Other CGT assets and events by discount method Capital gains non-active assets Other CGT assets and events by other capital gains method Capital gains active assets Other CGT assets and events by indexation method Capital gains active assets Other CGT assets and events by discount method Capital gains active assets Other CGT assets and events by other capital gains method Capital gains non-active assets - other CGT assets and any other CGT events - indexation method - Using the indexation method within the worksheet, calculate any capital gain if a Capital Gains Tax (CGT) asset was acquired before 11.45am (by legal time in the Australia Capital Territory) on 21 September 1999. A capital gain or capital loss will only arise to the extent that a depreciating asset is used for a non-taxable purpose (for example, used privately). Where necessary, inform the relevant field with the increased cost base by applying an indexation factor (based on increases in the consumer price index up to September 1999). Do not use the indexation method for CGT assets acquired after 11.45am (by legal time in the ACT) on 21 September 1999, or expenditure relating to a CGT asset acquired after that date. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. For CGT events after 11.45am (by legal time in the ACT) on 21 September 1999, the discount method may give a more satisfactory result. Capital gains non-active assets - other CGT assets and any other CGT events - discount method - Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. A capital gain or capital loss will only arise to the extent that a depreciating asset is used for a non-taxable purpose (for example, used privately). Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains non-active assets - other CGT assets and any other CGT events - other capital gains - To calculate capital gain using the 'other' method within the worksheet, subtract the cost base from the capital proceeds. Use this method for any asset or CGT events that have been bought and sold within 12 months (that is, when the indexation and discount methods do not apply). A capital gain or capital loss will only arise to the extent that a depreciating asset is used for a non-taxable purpose (for example, used privately). Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. Capital gains active assets - other CGT assets and any other CGT events - indexation method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Using the indexation method within the worksheet, calculate any capital gain if a Capital Gains Tax (CGT) asset was acquired before 11.45am (by legal time in the Australia Capital Territory) on 21 September 1999. A capital gain or capital loss will only arise to the extent that a depreciating asset is used for a non-taxable purpose (for example, used privately). Where necessary, inform the relevant field with the increased cost base by applying an indexation factor (based on increases in the consumer price index up to September 1999). Do not use the indexation method for CGT assets acquired after 11.45am (by legal time in the ACT) on 21 September 1999, or expenditure relating to a CGT asset acquired after that date. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. For CGT events after 11.45am (by legal time in the ACT) on 21 September 1999, the discount method may give a more satisfactory result. A capital gain can also be made if a managed fund or other unit trust distributes a capital gain. Capital gains active assets - other CGT assets and any other CGT events - discount method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. A capital gain or capital loss will only arise to the extent that a depreciating asset is used for a non-taxable purpose (for example, used privately). Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains active assets - other CGT assets and any other CGT events - other capital gains - Inform the relevant field with the amount of capital gains active assets. To calculate capital gain using the 'other' method within the worksheet, subtract the cost base from the capital proceeds. Use this method for any asset or CGT events that have been bought and sold within 12 months (that is, when the indexation and discount methods do not apply). A capital gain or capital loss will only arise to the extent that a depreciating asset is used for a non-taxable purpose (for example, used privately). Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. Current year capital losses on shares and units in unit trusts Current year capital losses - shares and units (in unit trusts) - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. A capital loss has occurred where a reduced cost base is greater than any capital proceeds. The resulting excess is the capital loss. It should be noted that the reduced cost base is not relevant for some types of Capital Gains Tax (CGT) events. Do not index a reduced cost base. Current year capital losses on real estate Current year capital losses - real estate - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. A capital loss has occurred where a reduced cost base is greater than any capital proceeds. The resulting excess is the capital loss. It should be noted that the reduced cost base is not relevant for some types of Capital Gains Tax (CGT) events. Do not index a reduced cost base. Current year capital losses on other CGT assets and CGT events Current year capital losses - other CGT assets and any other CGT events - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. A capital loss has occurred where a reduced cost base is greater than any capital proceeds. The resulting excess is the capital loss. It should be noted that the reduced cost base is not relevant for some types of Capital Gains Tax (CGT) events. Do not index a reduced cost base. Current year applied capital losses by indexation method Current year applied capital losses by discount method Current year applied capital losses by other capital gains method Previous year applied net capital losses by indexation method Previous year applied net capital losses by discount method Previous year applied net capital losses by other capital gains method Transferred applied capital losses by indexation method Transferred applied capital losses by discount method Transferred applied capital losses by other capital gains method Current year capital losses applied - indexation method - Inform the relevant field within the schedule with the amount transferred from the amount calculated using the relevant worksheet. Apply or deduct the current year capital losses against any capital gain made during the year. Any amount that can be applied in the current year cannot be deferred to a later year. Any amount carried over can be used to reduce further capital gains. Currently, there is no time limit on how long any net capital losses can be carried forward. Current year capital losses applied - discount method - Inform the relevant field within the schedule with the amount transferred from the amount calculated using the relevant worksheet. Apply or deduct the current year capital losses against any capital gain made during the year. Any amount that can be applied in the current year cannot be deferred to a later year. Any amount carried over can be used to reduce further capital gains. Currently, there is no time limit on how long any net capital losses can be carried forward. Current year capital losses applied - other capital gains - Inform the relevant field within the schedule with the amount transferred from the amount calculated using the relevant worksheet. Apply or deduct the current year capital losses against any capital gain made during the year. Any amount that can be applied in the current year cannot be deferred to a later year. Any amount carried over can be used to reduce further capital gains. Currently, there is no time limit on how long any net capital losses can be carried forward. Prior year net capital losses applied - indexation method - Inform the relevant field within the schedule with the amount transferred from the amount calculated on the worksheet. Current year capital gains can be reduced by unapplied net capital losses from earlier years. They must be applied in the order they were made (for example, use net capital losses from 1998-99 before using any net capital losses from 1999-2000). Inform the capital losses against capital gains calculated using the either the Other Method, the indexation method or the discount method. Reduce any remaining current year capital gains by any unapplied net capital losses from earlier years and make a note of any capital gains remaining. If unapplied net capital losses from earlier years can be applied in the current year, inform the relevant field with this information. Any amount that can be applied in the current year cannot be deferred to a later year. A record of any unapplied net capital losses from earlier years must be kept. These amounts can be carried over and used to reduce future capital gains. Currently, there is no time limit on how long any net capital losses can be carried forward. Prior year net capital losses applied - discount method - Inform the relevant field within the schedule with the amount transferred from the amount calculated on the worksheet. Current year capital gains can be reduced by unapplied net capital losses from earlier years. They must be applied in the order they were made (for example, use net capital losses from 1998-99 before using any net capital losses from 1999-2000). Inform the capital losses against capital gains calculated using the either the Other Method, the indexation method or the discount method. Reduce any remaining current year capital gains by any unapplied net capital losses from earlier years and make a note of any capital gains remaining. If unapplied net capital losses from earlier years can be applied in the current year, inform the relevant field with this information. Any amount that can be applied in the current year cannot be deferred to a later year. A record of any unapplied net capital losses from earlier years must be kept. These amounts can be carried over and used to reduce future capital gains. Currently, there is no time limit on how long any net capital losses can be carried forward. Prior year net capital losses applied - other capital gains - Inform the relevant field within the schedule with the amount transferred from the amount calculated on the worksheet. Current year capital gains can be reduced by unapplied net capital losses from earlier years. They must be applied in the order they were made (for example, use net capital losses from 1998-99 before using any net capital losses from 1999-2000). Inform the capital losses against capital gains calculated using the either the Other Method, the indexation method or the discount method. Reduce any remaining current year capital gains by any unapplied net capital losses from earlier years and make a note of any capital gains remaining. If unapplied net capital losses from earlier years can be applied in the current year, inform the relevant field with this information. Any amount that can be applied in the current year cannot be deferred to a later year. A record of any unapplied net capital losses from earlier years must be kept. These amounts can be carried over and used to reduce future capital gains. Currently, there is no time limit on how long any net capital losses can be carried forward. Capital losses transferred in applied - indexation method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Inform with any capital losses transferred-in. If the entity is a group company with capital losses transferred-in, the group company may transfer the whole or a part of a capital loss to another company where both companies are members of the same wholly owned group, where one of the companies is an Australian branch of a foreign bank, an Australian permanent establishment of a foreign financial entity the capital loss is for an income year commencing on or after 26 June 2005, the other company is the head company of a consolidated group or MEC group, or not a member of a consolidatable group which can be consolidated, and further conditions of the Income Tax Assessment Act 1997 are satisfied. Capital losses transferred-in to the entity need to be applied in the order they were received. The entity must have enough capital gains to absorb the capital losses transferred in. Capital losses transferred in applied - discount method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Inform with any capital losses transferred-in. If the entity is a group company with capital losses transferred-in, the group company may transfer the whole or a part of a capital loss to another company where both companies are members of the same wholly owned group, where one of the companies is an Australian branch of a foreign bank, an Australian permanent establishment of a foreign financial entity the capital loss is for an income year commencing on or after 26 June 2005, the other company is the head company of a consolidated group or MEC group, or not a member of a consolidatable group which can be consolidated, and further conditions of the Income Tax Assessment Act 1997 are satisfied. Capital losses transferred-in to the entity need to be applied in the order they were received. The entity must have enough capital gains to absorb the capital losses transferred in. Capital losses transferred in applied - other capital gains - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Inform with any capital losses transferred-in. If the entity is a group company with capital losses transferred-in, the group company may transfer the whole or a part of a capital loss to another company where both companies are members of the same wholly owned group, where one of the companies is an Australian branch of a foreign bank, an Australian permanent establishment of a foreign financial entity the capital loss is for an income year commencing on or after 26 June 2005, the other company is the head company of a consolidated group or MEC group, or not a member of a consolidatable group which can be consolidated, and further conditions of the Income Tax Assessment Act 1997 are satisfied. Capital losses transferred-in to the entity need to be applied in the order they were received. The entity must have enough capital gains to absorb the capital losses transferred in. Current year capital gains with capital losses applied for non-active assets by indexation method Current year capital gains with capital losses applied for non-active assets by discount method Current year capital gains with capital losses applied for non-active assets by other capital gains method Current year capital gains with capital losses applied for active assets by indexation method Current year capital gains with capital losses applied for active assets bydiscount method Current year capital gains with capital losses applied for active assets by other capital gains method Current year capital gains after applying capital losses - non-active assets - indexation method - Inform the relevant field with the entity's current year capital gains after reducing it by the current year capital losses, prior year net capital losses and capital losses transferred in under the indexation method. Current year capital gains after applying capital losses - non-active assets - discount method - Inform the relevant field with the entity's current year capital gains after reducing it by the current year capital losses, prior year net capital losses and capital losses transferred in under the discount method. Current year capital gains after applying capital losses - non-active assets - other capital gains - Inform the relevant field with the entity's current year capital gains after reducing it by the current year capital losses, prior year net capital losses and capital losses transferred in under the other method. Current year capital gains after applying capital losses - active assets - indexation method - Inform the relevant field with the entity's current year capital gains after reducing it by the current year capital losses, prior year net capital losses and capital losses transferred in under the indexation method. Current year capital gains after applying capital losses - active assets - discount method - Inform the relevant field with the entity's current year capital gains after reducing it by the current year capital losses, prior year net capital losses and capital losses transferred in under the discount method. Current year capital gains after applying capital losses - active assets - other capital gains - Inform the relevant field with the entity's current year capital gains after reducing it by the current year capital losses, prior year net capital losses and capital losses transferred in under the other method. CGT discount on capital gains from non-active assets by discount method CGT discount on capital gains from active assets by discount method CGT discount on capital gains from non-active assets - discount method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Companies are not eligible for the CGT discount unless they are life insurance companies or friendly societies that carry on life insurance business. These companies may be entitled to the Capital Gains Tax (CGT) discount for their complying superannuation business. Calculate the CGT discount that applies to the capital gains at the relevant field using the discount method from non-active assets . The CGT discount percentage is 33 1/3% for complying superannuation entities, or 50% for individuals and trusts. CGT discount on capital gains from active assets - discount method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Companies are not eligible for the CGT discount unless they are life insurance companies or friendly societies that carry on life insurance business. These companies may be entitled to the Capital Gains Tax (CGT) discount for their complying superannuation business. Calculate the CGT discount that applies to the capital gains at the relevant field using the discount method from non-active assets . The CGT discount percentage is 33 1/3% for complying superannuation entities, or 50% for individuals and trusts. Small business active asset reduction by indexation method Small business active asset reduction by discount method Small business active asset reduction by other capital gains method Small business active asset reduction - indexation method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Inform the appropriate concession. In order to qualify for the small business 50% active asset reduction on a capital gain, the basic conditions need to be satisfied. If the basic conditions are satisfied the capital gain can be reduced by 50% (after applying any current year capital losses and any unapplied net capital losses from a previous year). If as an individual or trust and both the CGT discount and the small business 50% active asset reduction apply, reduce the capital gain by 50%, then 50% of the remainder - that is, a total of 75%. Small business active asset reduction - discount method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Inform the appropriate concession. In order to qualify for the small business 50% active asset reduction on a capital gain, the basic conditions need to be satisfied. If the basic conditions are satisfied the capital gain can be reduced by 50% (after applying any current year capital losses and any unapplied net capital losses from a previous year). If as an individual or trust and both the CGT discount and the small business 50% active asset reduction apply, reduce the capital gain by 50%, then 50% of the remainder - that is, a total of 75%. Small business active asset reduction - other capital gains - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Inform the appropriate concession. In order to qualify for the small business 50% active asset reduction on a capital gain, the basic conditions need to be satisfied. If the basic conditions are satisfied the capital gain can be reduced by 50% (after applying any current year capital losses and any unapplied net capital losses from a previous year). If as an individual or trust and both the CGT discount and the small business 50% active asset reduction apply, reduce the capital gain by 50%, then 50% of the remainder - that is, a total of 75%. Small business retirement exemption by indexation method Small business retirement exemption by discount method Small business retirement exemption by other capital gains method Small business retirement exemption - indexation method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. The concession interacts with the eligible termination payment provisions. Broadly, it requires amounts to be paid (rolled over) into a complying superannuation fund, a complying approved deposit fund or a retirement savings account under the eligible termination payment provisions if the recipient is under 55. If the small business retirement exemption is applied after the small business 50% active asset reduction, the exemption is applied to the remaining 50% of the gain. If the Capital Gains Tax (CGT) discount has also applied, the exemption is applied to the remaining 25% of the capital gain. If this concession is chosen, disregard only the amount of capital gain equal to the exempt amount (that is, the amount chosen to be disregarded). Any capital gain that exceeds the exempt amount cannot be disregarded. An individual in business can use the small business retirement exemption to disregard all or part of a capital gain remaining after other concessions have applied if the basic conditions are satisfied, if a written record of the amount you have chosen to disregard is kept (the exempt amount), and if under 55 years just before the capital proceeds from the CGT event were received, an amount equal to the exempt amount under the eligible termination was rolled over. For those over 55 years or more, there is no requirement to roll over any amount. The exempt amount disregarded under this concession is taken to be an eligible termination payment under the eligible termination payment provisions. It must not exceed the CGT retirement exemption limit. If a company or trust (other than a public entity), the small business retirement exemption can be used to disregard all or part of a capital gain remaining after other concessions have applied if the basic conditions are satisfied, if the controlling individual test is satisfied, if a written record of the amount chosen to be disregarded is kept (the exempt amount) and, where there are two CGT concession stakeholders, of each stakeholder's percentage of the exempt amount (one may be nil, but both must add up to 100%). Make an eligible termination payment for each of CGT concession stakeholder based on each individual's percentage of the exempt amount. The payment must be made by the end of seven days after the company or trust chooses to disregard the capital gain or receives an amount of capital proceeds from the CGT event, whichever occurs later, and where a stakeholder is under 55 years just before receiving the eligible termination payment, roll over an amount equal to that payment under the eligible termination payment provisions. The exempt amount must not exceed the CGT retirement exemption limit of each individual receiving an eligible termination payment. Small business retirement exemption - discount method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. The concession interacts with the eligible termination payment provisions. Broadly, it requires amounts to be paid (rolled over) into a complying superannuation fund, a complying approved deposit fund or a retirement savings account under the eligible termination payment provisions if the recipient is under 55. If the small business retirement exemption is applied after the small business 50% active asset reduction, the exemption is applied to the remaining 50% of the gain. If the Capital Gains Tax (CGT) discount has also applied, the exemption is applied to the remaining 25% of the capital gain. If this concession is chosen, disregard only the amount of capital gain equal to the exempt amount (that is, the amount chosen to be disregarded). Any capital gain that exceeds the exempt amount cannot be disregarded. An individual in business can use the small business retirement exemption to disregard all or part of a capital gain remaining after other concessions have applied if the basic conditions are satisfied, if a written record of the amount you have chosen to disregard is kept (the exempt amount), and if under 55 years just before the capital proceeds from the CGT event were received, an amount equal to the exempt amount under the eligible termination was rolled over. For those over 55 years or more, there is no requirement to roll over any amount. The exempt amount disregarded under this concession is taken to be an eligible termination payment under the eligible termination payment provisions. It must not exceed the CGT retirement exemption limit. If a company or trust (other than a public entity), the small business retirement exemption can be used to disregard all or part of a capital gain remaining after other concessions have applied if the basic conditions are satisfied, if the controlling individual test is satisfied, if a written record of the amount chosen to be disregarded is kept (the exempt amount) and, where there are two CGT concession stakeholders, of each stakeholder's percentage of the exempt amount (one may be nil, but both must add up to 100%). Make an eligible termination payment for each of CGT concession stakeholder based on each individual's percentage of the exempt amount. The payment must be made by the end of seven days after the company or trust chooses to disregard the capital gain or receives an amount of capital proceeds from the CGT event, whichever occurs later, and where a stakeholder is under 55 years just before receiving the eligible termination payment, roll over an amount equal to that payment under the eligible termination payment provisions. The exempt amount must not exceed the CGT retirement exemption limit of each individual receiving an eligible termination payment. Small business retirement exemption - other capital gains - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. The concession interacts with the eligible termination payment provisions. Broadly, it requires amounts to be paid (rolled over) into a complying superannuation fund, a complying approved deposit fund or a retirement savings account under the eligible termination payment provisions if the recipient is under 55. If the small business retirement exemption is applied after the small business 50% active asset reduction, the exemption is applied to the remaining 50% of the gain. If the Capital Gains Tax (CGT) discount has also applied, the exemption is applied to the remaining 25% of the capital gain. If this concession is chosen, disregard only the amount of capital gain equal to the exempt amount (that is, the amount chosen to be disregarded). Any capital gain that exceeds the exempt amount cannot be disregarded. An individual in business can use the small business retirement exemption to disregard all or part of a capital gain remaining after other concessions have applied if the basic conditions are satisfied, if a written record of the amount you have chosen to disregard is kept (the exempt amount), and if under 55 years just before the capital proceeds from the CGT event were received, an amount equal to the exempt amount under the eligible termination was rolled over. For those over 55 years or more, there is no requirement to roll over any amount. The exempt amount disregarded under this concession is taken to be an eligible termination payment under the eligible termination payment provisions. It must not exceed the CGT retirement exemption limit. If a company or trust (other than a public entity), the small business retirement exemption can be used to disregard all or part of a capital gain remaining after other concessions have applied if the basic conditions are satisfied, if the controlling individual test is satisfied, if a written record of the amount chosen to be disregarded is kept (the exempt amount) and, where there are two CGT concession stakeholders, of each stakeholder's percentage of the exempt amount (one may be nil, but both must add up to 100%). Make an eligible termination payment for each of CGT concession stakeholder based on each individual's percentage of the exempt amount. The payment must be made by the end of seven days after the company or trust chooses to disregard the capital gain or receives an amount of capital proceeds from the CGT event, whichever occurs later, and where a stakeholder is under 55 years just before receiving the eligible termination payment, roll over an amount equal to that payment under the eligible termination payment provisions. The exempt amount must not exceed the CGT retirement exemption limit of each individual receiving an eligible termination payment. Small business rollover by indexation method Small business rollover by discount method Small business rollover by other capital gains method Small business roll-over - indexation method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. The small business rollover allows a capital gain from a CGT event that happens in relation to a small business asset to be deferred if a replacement asset is acquired or an improvement is made to an existing asset and certain conditions are met. If these conditions are met and the rollover is chosen, the amount of any remaining gain by up to the cost of the replacement asset can be deferred (including any incidental costs). If the way a replacement asset is used changes or there is a change in circumstances, the deferred capital gain will 'crystallise'. This means that a capital gain will be made equal to the deferred gain. If the small business rollover is applied after the small business 50% asset reduction, apply it to the remanning 50% of the gain. If the CGT discount has also applied, apply the rollover to the remaining 25% of the capital gain. Small business roll-over - discount method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. The small business rollover allows a capital gain from a CGT event that happens in relation to a small business asset to be deferred if a replacement asset is acquired or an improvement is made to an existing asset and certain conditions are met. If these conditions are met and the rollover is chosen, the amount of any remaining gain by up to the cost of the replacement asset can be deferred (including any incidental costs). If the way a replacement asset is used changes or there is a change in circumstances, the deferred capital gain will 'crystallise'. This means that a capital gain will be made equal to the deferred gain. If the small business rollover is applied after the small business 50% asset reduction, apply it to the remaining 50% of the gain. If the CGT discount has also applied, apply the rollover to the remaining 25% of the capital gain. Small business roll-over - other capital gains - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. The small business rollover allows a capital gain from a CGT event that happens in relation to a small business asset to be deferred if a replacement asset is acquired or an improvement is made to an existing asset and certain conditions are met. If these conditions are met and the rollover is chosen, the amount of any remaining gain by up to the cost of the replacement asset can be deferred (including any incidental costs). If the way a replacement asset is used changes or there is a change in circumstances, the deferred capital gain will 'crystallise'. This means that a capital gain will be made equal to the deferred gain. If the small business rollover is applied after the small business 50% asset reduction, apply it to the remaining 50% of the gain. If the CGT discount has also applied, apply the rollover to the remaining 25% of the capital gain. Total of CGT discount and small business concessions by indexation method Total of CGT discount and small business concessions by discount method Total of CGT discount and small business concessions by other capital gains method Total of CGT discount and small business concessions - indexation method - Inform the relevant field with the total of amounts of business concessions using the indexation method . Total of CGT discount and small business concessions - discount method - Inform the relevant field with the total of amounts of small business concessions using the discount method. Total of CGT discount and small business concessions - other capital gains - Inform the relevant field with the total of amounts of small business concessions using the Other Capital Gains Method. Unapplied net capital losses carried forward on Collectables Unapplied net capital losses carried forward - collectables - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Any unapplied net capital losses from collectables can be carried forward but in later income years they can only be used to reduce any capital gains from collectables (not from other CGT assets). There is no time limit on how long these losses can be carried forward. Unapplied net capital losses from earlier years are used to reduce capital gains in the current year (after those capital gains have been reduced by any capital losses in the current year). Unapplied net capital losses carried forward on all other CGT assets and events Unapplied net capital losses carried forward - all other CGT assets and CGT events - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Any unapplied net capital losses from other Capital Gains Tax (CGT) assets and CGT events can be carried forward but in later income years they can only be used to reduce any capital gains from other CGT assets and CGT events (not from collectables). There is no time limit on how long these losses can be carried forward. Unapplied net capital losses from earlier years are used to reduce capital gains in the current year (after those capital gains have been reduced by any capital losses in the current year). Small business capital gains 15 year exemption Small business 15 year exemption - exempt capital gains - Inform the relevant field with the total amount of any capital gains disregarded by the small business 15-year exemption. It is one of the Capital Gains Tax (CGT) concessions available to small business. It allows an individual to disregard the capital gain made on an asset owned and actively used in the business for 15 years if they satisfy all the conditions. If the small business 15-year exemption conditions are met, the capital gain can be disregarded entirely and there is no need to apply any further concessions. Do to apply capital losses before you apply the 15-year exemption. If the capital gain is from a depreciating asset, do not use the 15-year exemption. Qualifying for the small business 15-year exemption means that the basic conditions for the small business CGT concessions are satisfied (the asset must have been an active asset for at least half of the relevant 15-year period, not half of the full period of ownership), that the CGT asset was continuously owned for the 15-year period ending just before the CGT event, that as an individual in business, at the time of the CGT event the individual was 55 years or more and the event was connected with your retirement, or the individual was permanently incapacitated, that as an individual in business and the CGT asset is a share in a company or an interest in a trust, the company or trust had a controlling individual for the entire time you owned the share or interest (not necessarily the same individual for the whole period), or that as a company or trust, the company or trust had a controlling individual for the entire time it owned the CGT asset (not necessarily the same individual for the whole period). Further, at the time of the CGT event the controlling individual must have been 55 years or more and the event must have been connected with their retirement, or they must have been permanently incapacitated. For CGT assets acquired or transferred under the rollover provisions relating to assets compulsorily acquired, lost or destroyed, or those relating to marriage breakdown, there are modified rules about the requirement that the asset be continuously owned for at least 15 years. Small business 15 year exemption CGT asset tot CGT event code Small business 15 year exemption - CGT asset or CGT event code - Inform the relevant field with the appropriate code that best describes the Capital Gains Tax (CGT) asset or CGT event from which the entity made the capital gain. S = shares, U = units in unit trusts, R = real estate, G = goodwill, O = other CGT assets or CGT events not listed above. If the entity made capital gains from more than one CGT asset or CGT event, inform the relevant field with the appropriate code which best describes the type of CGT asset or CGT event that produced the largest amount of capital gain. Scrip for scrip rollover exchanging taxpayer chosen Indicator Scrip for scrip roll-over for exchanging taxpayer - roll-over chosen? - Inform the relevant field with the appropriate symbol. Y= Yes, N=No. If a company in which an individual owned shares was taken over and that individual received new shares in the takeover company, there may be an entitlement to scrip-for-scrip rollover. The individual may also be eligible for this rollover if the individual exchanged a unit or other interest in a fixed trust, for a similar interest in another fixed trust. Scrip-for-scrip rollover is not available if a share is exchanged for a unit or other interest in a fixed trust, or if a unit or other interest in a fixed trust is exchanged for a share. The individual can only choose the rollover if that individual has made a capital gain from such an exchange on or after 10 December 1999. Rollover does not apply to a capital loss. Rollover is only available if the exchange is in consequence of an arrangement that results in the acquiring entity (or the wholly owned group of which it is a member) becoming the owner of 80% or more of the original company or trust. For companies, the arrangement must be one in which all owners of voting shares in the original entity can participate. For trusts, this means all owners of trust voting interests in the original entity or, if there are no voting interests, all owners of units or other fixed interests can participate. There are special rules if a company or trust has a small number of shareholders or beneficiaries or there is a significant common stakeholder. If the company or trust does not let the individual know, further information will be required about whether the conditions have been satisfied. The rollover allows the individual to disregard the capital gain made from the original shares, units or other interest. The individual is taken to have acquired the replacement shares, units or other interest for the cost base of the original interest. The individual can apply the CGT discount when disposing of new shares providing the combined period that the individual owned the original shares and the new shares is at least 12 months. The same applies to units in a trust. Note that the individual is required to deduct any capital losses (including unapplied net capital losses from earlier years) from any capital gains before applying the CGT discount. The individual may only be eligible for partial rollover if there is an exchange of shares, units or interests for similar interests in another entity (replacement interest) plus something else, usually cash. This is because rollover applies only to the replacement interest. The individual will need to apportion the cost base of the original interest between the replacement interest and the cash (or other proceeds not eligible for rollover). If the individual's original shares, units or other interests were acquired before 20 September 1985 (pre-CGT), the individual is not eligible for scrip-for-scrip rollover. Instead, the individual will acquire the replacement interest at the time of the exchange and the replacement interest is no longer a pre-CGT asset. However, if the arrangement is one that would otherwise qualify for scrip-for-scrip rollover, the cost base of the replacement interest is its market value just after the acquisition. Scrip for scrip rollover exchanging taxpayer original interests cost base amount Scrip for scrip roll-over for exchanging taxpayer - original interests cost base - Inform the relevant field with the amount of the cost base for all of the original interests exchanged (regardless of whether or not full rollover was available). Original interests are shares or units or other interests (or an option, right or similar interest in a company or trust), while replacement interests are similar interests in another company or trust. The cost base of a Capital Gains Tax (CGT) asset is generally the cost of the asset when bought; however, it also includes certain other costs associated with acquiring, holding and disposing of the asset. For most CGT events, the cost base of the CGT asset is needed to work out whether or not a capital gain was made. If a capital loss may have been made, the reduced cost base of the CGT asset is needed for the calculation. Scip for scrip rollover exchanging taxpayer replacement interests market value Scrip for scrip roll-over for exchanging taxpayer - replacement interests market value - Inform the relevant field with the total of the market value of the replacement interests acquired. Scrip for scrip rollover exchanging taxpayer cash and other considerations Scrip for scrip roll-over for exchanging taxpayer - cash and other considerations - Inform the relevant field with the total of the amount of cash and other considerations received. Do not include any amount already included at replacement interests market value. Scrip for scrip rollover acquiring entities indicator Scrip for scrip roll-over for acquiring entities - acquiring entity question - Inform the relevant field with either a Y for Yes or N for No if the company or trust was an 'acquiring entity' during the income year under an arrangement for which original interest holders qualified for scrip-for-scrip rollover. Scrip for scrip rollover acquiring entities number of original entities count Scrip for scrip roll-over for acquiring entities - number of original entities - If interests were acquired in more than one original entity, inform the relevant field with the number of original entities subject to such arrangements and provide the information requested for the arrangement involving the greatest cost base for the interests acquired. Scrip for scrip rollover acquiring entities number of shares units Scrip for scrip roll-over for acquiring entities - number of shares/units etc. issued - Inform the relevant field with the number of shares, units or other interests issued in exchange for the shares or units or other interests acquired in the original entity. Scrip for scrip rollover acquiring entities number of options rights issued Scrip for scrip roll-over for acquiring entities - number of options/rights etc issued - Inform the relevant field with the number of options, rights or similar interests issued in exchange for the options, rights or similar interests acquired in the other entity. Scrip for scrip rollover acquiring entities amount of other considerations Scrip for scrip roll-over for acquiring entities - amount of other considerations - Inform the relevant field with the amount of other considerations (including cash) given to acquire the shares, units or other interests, options, rights or similar interests in the original entity. Scrip for scrip rollover acquiring entities First element of cost base of interests acquired Scrip for scrip roll-over for acquiring entities - first element of cost base of interests acquired - Inform the relevant field with the total of the first element of the cost bases of the shares, units or other interests, options, rights or similar interests acquired in the original entity as a result of the arrangement. The cost base of an original interest acquired by an acquiring entity under the arrangement from an original interest holder becomes the first element of the cost base and reduced cost base of the acquiring entity for the interest if the original interest holder obtains a roll-over; and the holder is a *significant stakeholder or a *common stakeholder for the arrangement. Note that for other interests, for example, interests for which the roll-over is not chosen, the cost base will be worked out under the ordinary cost base rules . Also note that there is a special rule to determine the cost base of equity or debt given to an ultimate holding company by an acquiring entity under an arrangement. For the allocation of cost base in cancellation case, the cost base and reduced cost base of any interests (the new interests) issued by the original entity to an acquiring entity if the original interests of an original interest holder are cancelled under the arrangement; and the holder obtains a roll-over for the cancellation; and the holder is a significant stakeholder or a common stakeholder for the arrangement. The first element of the cost base and reduced cost base of the new interests of an acquiring entity is that part of the cost base of the cancelled interests as can be reasonably allocated to the new interests, having regard to the nature of the arrangement; and the number, type and relative market values of the cancelled interests and the new interests; and any other relevant matters. The amount allocated to a new interest must not be more than its market value just after the arrangement was completed. Scrip for scrip rollover acquiring entities join choice indicator Scrip for scrip roll-over for acquiring entities - joint choice for roll-over - Inform the relevant field with Y if the answer is Yes or N if the answer is No to the question if the company or trust jointly with a significant or common stakeholder choose to receive a rollover. Scrip for scrip rollover acquiring entities common stakeholder interests cost base amount Scrip for scrip roll-over for acquiring entities. Cost base - significant common stakeholder interests acquired - Inform the relevant field with the total of the first element of the cost bases of the shares, or units or other interests, or options, rights or similar interests in the original entity (original interests) acquired directly from significant and common stakeholders for the arrangement, or issued by the original entity to the company or trust and attributable to original interests of significant and common stakeholders that were cancelled under the arrangement. This field should be left blank if there is no cost base of the significant common stakeholder interests acquired. Employee share scheme in place indicator Did you have an Employee Share Scheme in place at any time during the year? - Inform the relevant field with the appropriate symbol if the company had an employee share scheme in place at any time during the income year. Same majority underlying ownership and preCGT assets Division 149 indicator Same majority underlying ownership/pre-CGT assets - Division 149 - Inform the relevant field whether or not there was a change in the majority underlying ownership in any assets the company acquired before 20 September 1985. If there was a change, inform the field with N for No. In this case, the cost base of the relevant asset(s) is reset under Division 149. If there was no change, inform the field with the appropriate symbol. Current year capital losses Forestry managed investment scheme interest Current year capital losses - Forestry managed investment scheme interest - Inform the relevant field with amount transferred from the amount calculated on the worksheet. For most Capital Gains Tax (CGT) events, a taxpayer makes a ``capital loss'' if the taxpayer's total costs (without any indexation for inflation) associated with that CGT event are more than the capital amounts the taxpayer receives, or is entitled to receive, from the CGT event. A capital loss is made if the reduced cost base is greater than the capital proceeds. The excess is the capital loss. However, the reduced cost base is not relevant for some types of CGT events. Do not index a reduced cost base. Capital gains active assets Forestry managed investment scheme interest by discount method Capital gains active assets Forestry managed investment scheme interest by indexation method Capital gains active assets Forestry managed investment scheme interest by other capital gains method Capital gains non-active assets Forestry managed investment scheme interest by discount method Capital gains non-active assets Forestry managed investment scheme interest by indexation method Capital gains non-active assets Forestry managed investment scheme interest by other capital gains method Capital gains active assets - Forestry managed investment scheme interest - discount method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains active assets - Forestry managed investment scheme interest - indexation method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Using the indexation method within the worksheet, calculate any capital gain if a Capital Gains Tax (CGT) asset was acquired before 11.45am (by legal time in the Australia Capital Territory) on 21 September 1999. Where necessary, inform the relevant field with the increased cost base by applying an indexation factor (based on increases in the consumer price index up to September 1999). Do not use the indexation method for CGT assets acquired after 11.45am (by legal time in the ACT) on 21 September 1999, or expenditure relating to a CGT asset acquired after that date. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. For CGT events after 11.45am (by legal time in the ACT) on 21 September 1999, the discount method may give a more satisfactory result. Capital gains active assets - Forestry managed investment scheme interest - other capital gains - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. To calculate capital gain using the 'other' method within the worksheet, subtract the cost base from the capital proceeds. Use this method for any asset or CGT events that have been bought and sold within 12 months (that is, when the indexation and discount methods do not apply). Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. Capital gains non-active assets - Forestry managed investment scheme interest - discount method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Using the discount method within the worksheet, calculate the capital gain if the CGT event happened after 11.45am (by legal time in the ACT) on 21 September 1999, the asset was acquired at least 12 months before the CGT event. Do not index the cost base, but it is possible to reduce any capital gain by the CGT discount. Reduce any capital gains by the amount of any capital losses made in the year and any unapplied net capital losses from earlier years. Discount any remaining capital gain. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. If the asset was acquired before 11.45am (by legal time in the ACT) on 21 September 1999, you may be able to choose either the discount method or the indexation method, whichever gives you the better result. Capital gains non-active assets - Forestry managed investment scheme interest - indexation method - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. Using the indexation method within the worksheet, calculate any capital gain if a Capital Gains Tax (CGT) asset was acquired before 11.45am (by legal time in the Australia Capital Territory) on 21 September 1999. Where necessary, inform the relevant field with the increased cost base by applying an indexation factor (based on increases in the consumer price index up to September 1999). Do not use the indexation method for CGT assets acquired after 11.45am (by legal time in the ACT) on 21 September 1999, or expenditure relating to a CGT asset acquired after that date. Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. For CGT events after 11.45am (by legal time in the ACT) on 21 September 1999, the discount method may give a more satisfactory result. Capital gains non-active assets - Forestry managed investment scheme interest - other capital gains - Inform the relevant field with the amount transferred from the amount calculated on the worksheet. To calculate capital gain using the 'other' method within the worksheet, subtract the cost base from the capital proceeds. Use this method for any asset or CGT events that have been bought and sold within 12 months (that is, when the indexation and discount methods do not apply). Inform the relevant field within the schedule the amount transferred from the amount calculated on the worksheet. Capital gains non-active assets Hedging financial arrangements by discount method Capital gains non-active assets Hedging financial arrangements by other capital gains method Current year capital losses Hedging financial arrangements CGTSLodgeRequest [Abstract] Reporting Party Asset Active [Abstract] Reporting Party Asset Active Method Discount [Abstract] Reporting Party Asset Active Method Indexation [Abstract] Reporting Party Asset Active Method Other [Abstract] Reporting Party Asset Non Active [Abstract] Reporting Party Asset Non Active Method Discount [Abstract] Reporting Party Asset Non Active Method Indexation [Abstract] Reporting Party Asset Non Active Method Other [Abstract] Reporting Party Method Discount [Abstract] Reporting Party Method Discount Current Year [Abstract] Reporting Party Method Discount Previous Year [Abstract] Reporting Party Method Discount Transferred In [Abstract] Reporting Party Method Indexation [Abstract] Reporting Party Method Indexation Current Year [Abstract] Reporting Party Method Indexation Previous Year [Abstract] Reporting Party Method Indexation Transferred In [Abstract] Reporting Party Method Other [Abstract] Reporting Party Method Other Current Year [Abstract] Reporting Party Method Other Previous Year [Abstract] ReportingParty [Abstract] AcquiringEntity Reporting Party Method Other Transferred In [Abstract]