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  TAX - A to HCapital Gains TaxImprovement Thresholds for Pre-CGT Assets      Monday, 17 December 2018  

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Capital Gains Tax - Improvements Thresholds for Pre-CGT Assets


   
Overview

Improvements to pre-CGT assets can be deemed to be separate post-CGT assets.

This happens where the indexed cost base of the improvement exceeds both:

a) the improvement threshold for the year; and

b) 5% of the consideration for the sale of the asset.

Income Year

Improvement Threshold

 

Income Year

Improvement Threshold

2018/2019

$150,386

 

2001/2002

$97,721

2017/2018

$147,582

 

2000/2001

$92,802

2016/2017

$145,401

 

1999/2000

$91,072

2015/2016

$143,392

 

1998/1999

$89,992

2014/2015

$140,443

 

1997/1998

$89,992

2013/2014

$136,884

 

1996/1997

$88,227

2012/2013

$134,200

 

1995/1996

$84,347

2011/2012

$130,418

 

1994/1995

$82,290

2010/2011

$126,619

 

1993/1994

$80,756

2009/2010

$124,258

 

1992/1993

$80,036

2008/2009

$119,594

 

1991/1992

$78,160

2007/2008

$116,337

 

1990/1991

$73,459

2006/2007

$112,512

 

1989/1990

$68,018

2005/2006

$109,447

 

1988/1989

$63,450

2004/2005

$106,882

 

1987/1988

$58,859

2003/2004

$104,377

 

1986/1987

$53,950

2002/2003

$101,239

 

1985/1986

$50,000

 


   
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This page was last edited on 16 July 2018

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