The capital gains discount rates for assets held for more than 12 months and sold on or after 21 September 1999 are listed in the table below. The discount is not available for assets held for less than 12 months.
The discount is not available to non-residents for assets purchased on or after 8 May 2012. A reduced discount is available for non-residents with a period of Australian residency during the period.
Trust not assessed under Sec 99
Trusts assessed under Sec99
Superannuation fund (complying)
Superannuation fund (non-complying)
In all cases where asset held for less than 12 months