Category: Tax & CGT

Understand Australian tax concepts that affect shares, ETFs and portfolio rebalancing. This section covers capital gains tax, the CGT discount, tax lots, cost base records, capital losses, franking credits, ETF distributions and AMIT cost-base adjustments. The guides explain what information to keep, which dates matter and how a sale can produce different tax outcomes depending on the parcel identified. You can use the CGT calculator to estimate a scenario and the tax-lot guides to understand the records behind it. Estimates are not a tax return: brokerage, ownership structure, carried-forward losses, exemptions, income and other circumstances can change the final result. Tax rules and administrative guidance can also change, so check the article’s review date and follow the linked ATO source for the current position. Crowdfolio provides general factual information and portfolio modelling tools only. It does not provide tax advice. Confirm the treatment of your transactions with a registered tax agent, particularly where records are incomplete, an exemption may apply or an asset has undergone a corporate action.