Resources
ATO Resources
Official Australian Taxation Office resources and ABS data relevant to property investors and CGT.
ClearGain's calculations are based on ATO methodology. These links take you directly to the official ATO and ABS sources so you can verify our approach and access the primary legislation.
Capital Gains Tax
ATO Resources — Capital Gains Tax for Australian Property Investors
ATO's main CGT page for individuals
CGT and property
How CGT applies to investment properties
CGT discount
The 50% discount (current rules)
Cost base of assets
What's included in your cost base
Indexation method
CPI indexation (pre-1999 assets and post-2027)