Capital gains tax
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Capital gains tax (CGT) is the tax you pay on a capital gain. It is not a separate tax, just part of your income tax. The most common way you make a capital gain (or capital loss) is by selling assets such as real estate, shares or managed fund investments.
http://www.ato.gov.au...
http://www.ato.gov.au/individuals/pathway.aspx?pc=001/001/038
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