Capital Gains Tax Active Foreign Business Capital Gains Amount The amount of the capital gains made in respect of foreign companies to which Sub-division 768-G of the Income Tax Assessment Act (ITAA) 1997 applied. Capital Gains Tax Active Foreign Business Capital Losses Amount An amount of capital losses made in respect of foreign companies to which Sub-division 768-G of the Income Tax Assessment Act (ITAA) 1997 applied. Tax Collection 3