Tax Collection 3 Capital Gains Tax Assessment Calculation Code This code identifies which assessment calculation is to be used for the amount of capital gains on which the trustee has chosen to be assessed on behalf of the beneficiaries. Valid values are: 36 = Resident trustee’s choice to be assessed to a capital gain on behalf of a beneficiary where section 99A applies. 37 = Resident trustee’s choice to be assessed to a capital gain on behalf of a beneficiary where section 99 applies. 15 = Resident trustee’s choice to be assessed to a capital gain on behalf of a beneficiary where the deceased person died less than three years before the end of the income year. 16 = Resident trustee’s choice to be assessed to a capital gain on behalf of a beneficiary where the deceased person died three years or more before the end of the income year. Capital Gains Tax Trustee Assessed Capital Gain Amount The amount of capital gains on which the trustee has chosen to be assessed on behalf of beneficiaries.