If you received a payment under a look-through earnout right relating to an earlier income year that requires an amendment, report the income year earnout right created here. Income year earnout right created can only be completed with an original current year lodgement, any amendment details received after the original lodgement will be disallowed. If these details are to be amended or are to be included a later lodgement a manual amendment request will need to be lodged in writing to the ATO or via tax representative. Income year earnout right created Enter the total capital gains tax (CGT) discount amount applied to reduce any current year capital gains remaining after applying any available capital losses, into the label 'Total CGT discount applied'. This is the amount of discount applied, calculated using the relevent percentage of 50% for individuals and trusts, or 33 1/3% for complying superannuation entities and eligible life insurance companies or friendly societies, to current year capital gain amounts remaining after applying any available capital losses. Companies will generally not be eligible for the CGT discount. For further information on the CGT discount, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Total CGT discount applied Enter the sum of all small business concessions applied to reduce current year capital gains. This is the total of all small business concession amounts under the labels 'Small business active asset reduction', 'Small business retirement exemption' and 'Small business rollover which are being applied to reduce current year capital gains. For further informaiton on small business concessions, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Total small business concessions applied Enter into label 'Small business active asset reduction' the total concession amount applied. For further instructions on how to apply this concession and to determine eligibility, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Small business active asset reduction Insert the code which will best describes the type of CGT asset or CGT event that the small business 15 year exemption exemption relates to. If capital gains were made from more than one CGT asset or event, select the code which best decribes the type of CGT asset or CGT event that produced the largest amount of capital gain. For further information on the code for Small busines 15 year exemption, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Small business 15 year exemption - exempt capital gains code Enter the total amount of capital gains exempt from Capital Gains Tax (CGT) into the label 'Small business 15 year exemption - exempt capital gain'. For further information on how to apply this exemption and eligibility, please refer to the 'Guide for capital gains tax' available on www.ato.gov.a Small business capital gains 15 year exemption - exempt capital gains Enter into label 'Small business retirement exemption' the total concession amount applied. For further instructions on how to apply this concession and to determine eligibility, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Small business retirement exemption Enter into label 'Small business rollover' the total concession amount applied. For further instructions on how to apply this concession and to determine eligibility, please refer to the guide for Capital Gains Tax available on www.ato.gov.au. Small business rollover Report the year of the earnout arrangement you are in. For example: if an earnout arrangement spans four years and you are in the second year of the earnout arrangement, enter the numeric value of '02'. For further information on Earnout Arrangments please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. What year of the earnout arrangement are you in? Report the duration of the earnout agreement in numeric value i.e. the number of years the earnout arrangement runs for. For further information on Earnout Arrangments, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. How many years does the earnout arrangement run for? Report whether you are a party to an earnout arrangement. For further information on Earnout Arrangments please refer to the 'Guide for capital gains tax' available on www.ato.gov.au Are you a party to an earnout arrangement? Amount to be amended can only be completed with an original current year lodgement, any amendment details received after the original lodgement will be disallowed. If these details are to be amended or are to be included in a later lodgement a manual amendment request will need to be lodged in writing to the ATO or via tax representative. Additional net capital gain or loss to be included in your amended assessement Report the total 'net capital gain' for the current income year. This is amount of 'Total current year capital gains', less 'Total capital losses applied', less 'Total CGT discount applied', less 'Total small business concessions applied' for the current income year. For further information on how to calculate net capital gain please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Net capital gain Report the amount of capital gains disregarded if you are a demerging entity. Capital gains made by a demerging entity from certain CGT events that happen to its ownership interests in a demerged entity under a demerger are disregarded. For further information on demerging entities, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Capital gains disregarded by a demerging entity Report the amount disregarded from Capital Gains Tax (CGT) where a foreign resident or the trustee of a foreign trust for CGT purposes has a CGT event happen during the income year, to a CGT asset that is not considered to be taxable Australian property, but relates to underlying real property in Australia. For further information on capital gains disregarded by a foreign resident and eligibility of the exemption, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Capital gains disregarded by a foreign resident Report the amount of capital gains disregarded as a result of an inter company asset rollover. A same asset CGT rollover is available where a company transfers or creates (CGT event) a CGT asset in another company that is a member of the same wholly-owned group, but one of the companies must be a foreign resident. This rollover allows you to disregard any capital gain for the current income year, allowing you to defer your CGT obligation until a later CGT event happens to the CGT asset. For further information on inter company asset rollovers, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Capital gains disregarded as a result of an inter-company asset rollover The amount of capital gains disregarded from capital gains tax (CGT) for the current income year, as a result of a scrip for scrip rollover. A scrip for scrip rollover occurs when shares in a company, owned by the reporting entity, are taken over or merged with another company. Capital gains disregarded as a result of script for script rollover Enter the sum of all current year capital gains into label 'Total current year capital gains'. This is the total of all capital gain amounts included under the heading, 'Capital gain': 'Shares in companies listed on an Australian securities exchange', 'Other shares', 'Units in unit trusts listed on an Australian securities exchange', 'Other units', 'Real estate situated in Australia', 'Other real estate', 'Amount of capital gains from a trust (including a managed fund)', 'Collectables' and 'Other CGT assets and any other CGT events'. Total current year capital gains Report a capital gain where the capital proceeds from any CGT event (e.g. disposal of shares) in relation to shares in companies listed on the Australian securities exchange, are greater than the cost base of the underlying CGT asset that gives rise to the CGT event. You may calculate the capital gain using the indexation, discount or other method. The method(s) of calculation available to reduce capital gain will be dependant upon the entity type and date of acquisition of the underlying CGT asset. Enter the total amount of current year capital gains into the label 'Shares in companies listed on an Australian securities exchange' under 'capital gain'. For further information on how to apply the methods or how to calculate a capital gain, please refer to the guide for Capital Gains Tax available at www.ato.gov.au Shares in companies listed on an Australian securities exchange - capital gains Report a capital gain where the capital proceeds from any CGT event in relation to other shares (shares that are not listed on Australian securities exchange, such as privately held shares or shares listed on a foreign exchange), are greater than the cost base of the underlying asset that gives rise to the CGT event (e.g disposal of shares). You may calculate the capital gain using the indexation, discount or other method. The method(s) of calculation available to reduce the capital gain will be dependant upon the entity type and date of acquisition of the underlying CGT asset. Enter the total amount of current year capital gains into the label 'other shares' under 'capital gain'. For further information on how to apply the methods or how to calculate a capital gain, please refer to the guide for Capital Gains Tax available at www.ato.gov.au Other shares - capital gains Report a capital gain where the capital proceeds from any CGT event in relation to units in unit trusts listed on the Australian securities exchange, are greater than the cost base of the underlying asset that gives rise to the CGT event (e.g. disposal of units). You may calculate the capital gain using the indexation, discount or other method. The method(s) of calculation available to reduce the capital gain will be dependant upon the entity type and date of acquisition of the underlying CGT asset. Enter the total amount of current year capital gains into the label 'units in unit trusts listed on an Australian securities exchange' under 'capital gain'. For further information on how to apply these methods or how to calculate a capital gain, please refer to the guide for Capital Gains Tax available at www.ato.gov.au Units in unit trusts listed on an Australian securities exchange - capital gain Report a capital gain where the capital proceeds from any CGT event in relation to units in unit trusts that are not listed on an Australian securities exchange ('Other units') are greater than the cost base of the underlying asset that gives rise to the CGT event (e.g. disposal of units). You may calculate the capital gain using the indexation, discount or other method. The method(s) of calculation available to reduce the capital gain will be dependant upon the entity type and date of acquisition of the underlying CGT asset. Enter the total amount of current year capital gains into the label 'Other units' under 'Capital gain'. For further information on how to apply these methods or how to calculate a capital gain, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Other units - capital gains Report a capital gain where the capital proceeds from any CGT event in relation to real estate situated in Australia are greater than the cost base of the underlying asset that gives rise to the CGT event (e.g. disposal of real estate). You may calculate the capital gain using the indexation, discount or other method. The method(s) of calculation available will be dependant upon the entity type and date of acquisition of the CGT asset. Enter the total amount of current year capital gains into the label 'Real Estate situated in Australia' under 'Capital gain'. For further information on how to apply these methods or how to calculate a capital gain, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Real estate situated in Australia - capital gains Report a capital gain where the capital proceeds from any CGT event in relation to real estate situated outside of Australia (Other real estate) are greater than the cost base of the underlying asset that gives rise to the CGT event (e.g. disposal of real estate). You may calculate the capital gain using the indexation, discount or other method. The method(s) of calculation available will be dependant upon the entity type and date of acquisition of the CGT asset. Enter the total amount of current year capital gains into the label 'Other Real Estate' under 'Capital gains'. For further information on how to apply these methods or how to calculate a capital gain, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Other real estate - capital gains Report the amount of any capital gains that you are taken to have made as part of a distribution from a trust (including a managed fund). You must use the same method the trustee used in calculating the amount of the capital gain. Enter the total amount of current year capital gains into the label 'Amount of Capital Gains from a trust (including a managed fund)'. For further information, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Amount of capital gains from a trust (including a managed fund) Report a capital gain where the capital proceeds from any CGT event in relation to collectables is greater than the cost base of the underlying asset that gives rise to the CGT event (e.g. the disposal of collectables). You may calculate the capital gain using the indexation, discount or other method. The method of calculation available will be dependant upon the entity type and date of acquisition of the CGT asset. Enter the total amount of current year capital gains into the label 'Collectables' under 'Capital gains'. For further information on how to apply these methods or how to calculate a capital gain, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Collectables - capital gains Report a capital gain where the capital proceeds from any CGT event in relation to any other CGT asset or event (that has not been listed) is greater than the cost base of the underlying CGT asset. You may calculate the capital gain using the indexation, discount or other method. The method of calculation available will be dependant upon the entity type and date of acquisition of the CGT asset. Enter the total amount of current year capital gains into the label 'Other CGT assets and any other CGT events' under 'Capital gains'. For further information on how to apply these methods or how to calculate a capital gain, please refer to the guide for Capital Gains Tax available on www.ato.gov.au. Other CGT assets and any other CGT events - capital gains Completion of this field is required where an Attribution Managed Investment Trust (AMIT) makes a choice to treat separate classes as a separate AMIT. Enter the total amount of capital gains for the income year arising from the transfer of assets to another AMIT class. Total capital gains from transfers to other classes Enter the sum of all current year capital losses into label 'Total current year capital losses'. This is the total of all capital loss amounts included under the heading, 'Capital loss': 'Shares in companies listed on an Australian securities exchange', 'Other shares', 'Units in unit trusts listed on an Australian securities exchange', 'Other units', 'Real estate situated in Australia', 'Other real estate', 'Collectables' and 'Other CGT assets and any other CGT events'. Total current year capital losses Report a capital loss where the capital proceeds from any CGT event (e.g. disposal of shares) in relation to shares in companies listed on the Australian securities exchange are less than the reduced cost base of the underlying asset that gives rise to the CGT event. Enter the total amount of current year capital losses into the label 'shares in companies listed on an Australian securities exchange' under 'capital loss'. For further information on reduced cost base or how to calculate a capital loss, please refer to the guide for Capital Gains Tax available at www.ato.gov.au Shares in companies listed on an Australian securities exchange - capital loss Report a capital loss where the capital proceeds from any CGT event in relation to other shares (shares that are not listed on an Australian securities exchange, such as privately held shares or shares listed on a foreign securities exchange) are less than the reduced cost base of the underlying asset that gives rise to the CGT event (e.g. disposal of shares). Enter the total amount of current year capital losses into the label 'other shares' under 'capital loss'. For further information on reduced cost base or how to calculate a capital loss, please refer to the guide for Capital Gains Tax available at www.ato.gov.au Other shares - capital loss Report a capital loss where the reduced cost base of units in unit trusts listed on an Australian securities exchange is greater than the sale, or transaction (event), amount of units in unit trusts listed on an Australian securities exchange. Enter this amount into label 'Units in unit trusts listed on an Australia securities exchange'. For further information on the reduced cost base or how to calculate a capital loss, please refer to the guide for Capital Gains Tax available on www.ato.gov.au. Units in unit trusts listed on an Australian securities exchange - capital loss Report a capital loss where the reduced cost base of units (other) is greater than the sale, or transaction (event), amount of units (other). Enter this amount into label 'Other Units'. For further information on the reduced cost base or how to calculate a capital loss, please refer to the guide for Capital Gains Tax available on www.ato.gov.au. Other units - capital loss Report a capital loss where the capital proceeds from any CGT event in relation to real estate situated in Australia are less than the reduced cost base of the underlying asset that gives rise to the CGT event (e.g. the disposal of real estate). Enter the total amount of capital losses into the label 'Real Estate Situated in Australia' under 'Capital loss'. For further information on the reduced cost base or how to calculate a capital loss, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Real estate situated in Australia - capital loss Report a capital loss where the capital proceeds from any CGT event in relation to real estate situated outside of Australia (Other real estate) are less than the reduced cost base of the underlying asset that gives rise to the CGT event (e.g. disposal of real estate). Enter the total amount of current year capital losses into the label 'Other Real Estate' under 'Capital loss'. For further information on the reduced cost base or how to calculate a capital loss, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Other real estate - capital loss Report a capital loss where the capital proceeds from any CGT event in relation to collectables is less than the reduced cost base of the underlying asset that gives rise to the CGT event (e.g. the disposal of collectables). You can only use capital losses from collectables to reduce your capital gains from collectables. The amount of current year capital losses from collectables applied cannot exceed the current year capital gains from collectables. You can carry forward any unapplied net capital losses from collectables to later income years. Enter the total amount of current year capital losses into the label 'Collectables' under 'Capital loss'. For further information on the reduced cost base or how to calculate a capital loss, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Collectables - capital loss Report a capital loss where the capital proceeds from any CGT event in relation to any other CGT asset or event (that has not been listed) is less than the reduced cost base of the underlying CGT asset. Enter the total amount of current year capital losses into the label 'Other CGT assets and any other CGT events' under 'Capital loss'. For further information on the reduced cost base or how to calculate a capital loss, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. . Other CGT assets and any other CGT events - capital loss Report the total amount of capital losses applied against current year capital gains into label 'Total capital losses applied'. This is the sum of labels 'Total current year capital losses applied', 'Total prior year net capital losses applied' and 'Total capital losses transferred in applied'. Total capital losses applied Enter the total amount of current year capital losses applied into the label 'Total current year capital losses applied'. This is the total amount of current year capital losses applied (not including capital losses from collectables, which can only be applied against capital gains from collectables in future years). For further information on how to apply current year capital losses, please refer to the guide for Capital Gains Tax available on www.ato.gov.au. Total current year capital losses applied Completion of this field is required where an Attribution Managed Investment Trust (AMIT) makes a choice to treat separate classes as a separate AMIT. Enter the total amount of capital losses for the income year arising from the transfer of assests to another AMIT class. Total capital losses from transfers to other classes Report the total amount of capital losses transferred in and applied to reduce any remaining current year capital gains. Use this label only for transfers of capital losses from a foreign bank branch or permanent establishment of a foreign financial entity that have been applied to reduce any remaining capital gains. Enter the total amount of capital losses transferred in and applied into the label 'Total capital losses transferred in applied'. Total capital losses transferred in applied (only for transfers involving a foreign bank branch or permanent establishment of a foreign financial entity) Enter the total amount of net capital losses that have been carried forward from prior years and now applied to reduce current year capital gains, into the label 'Total prior year net capital losses applied'. This is the total amount of net capital losses that have been carried forward from a prior year and now applied to reduce the current year capital gains that remain after applying current year capital losses. For further information on capital losses carried forward, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au for further information. Total prior year net capital losses applied Enter the total amount of net capital losses from collectables that remain unapplied and which can be carried forward to later income years. This is the total amount of net capital losses remaining after applying any 'current year capital losses from collectables' plus any 'prior year capital losses from collectables' to any 'current year capital gains from collectables'. This amount will be carried forward to a later income year. For further information on quarantining and capital losses from collectables carried forward, please refer to the 'Guide for capital gains tax' available on www.ato.gov.a Net capital losses from collectables carried forward to later income years Enter the total amount of net capital losses that remain unapplied (other than net capital losses from collectables). This is the total amount of capital losses (other than from collectables) from current and prior income years which has not yet been applied to reduce current year capital gains. For further information on unapplied capital losses being carried forward, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Other net capital losses carried forward to later income years Report the total amount of current year capital gain or capital loss made under the non-qualifying earnout arrangement for the current income year. If a capital loss is made, the adjacent check box must be checked. For further information on Earnout Arrangments, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. Amount of any capital gain or loss made under a non-qualifying arrangement in the income year Report the total amount of estimated capital proceeds expected to be received from the Earnout arrangement. For further information on Earnout arrangments, please refer to the 'Guide for capital gains tax' available on www.ato.gov.au. If you are the seller, what is the total estimated capital proceeds from the earnout arrangement? Completion of this field is required where an Attribution Managed Investment Trust (AMIT) makes a choice to treat separate classes as a separate AMIT. Ensure the name of the AMIT class is consistent with the class name used on the Trust Attribution Managed Investments schedule (TRTAMIS) for that class. Lodge a separate Capital Gains Tax (CGT) schedule for each AMIT class as required. An ex-AMIT must not complete the multi-class AMIT fields of the CGT schedule. An ex-AMIT may complete one CGT schedule only with the Trust return. Name of AMIT class CGTSLodgeRequest [Abstract] RP Primary Items [Abstract] RP ListedCompanyShares Primary Items [Abstract] RP OtherShares Primary Items [Abstract] RP ListedUnitTrusts Primary Items [Abstract] RP OtherUnits Primary Items [Abstract] RP AustralianRealProperty Primary Items [Abstract] RP OverseasRealProperty Primary Items [Abstract] RP CapitalGainsTrustDistributions Primary Items [Abstract] RP Collectables Primary Items [Abstract] RP Collectables Unapplied Primary Items [Abstract] RP OtherCapitalAssets Primary Items [Abstract] RP CGTOther Unapplied Primary Items [Abstract] RP Applied Primary Items [Abstract] RP Applied Y0 Primary Items [Abstract] RP Applied Y0- Primary Items [Abstract] RP TransfersToOtherClasses Primary Items [Abstract]