Overview, CGT Assets & Events - CGT Fundamentals 2025

Learn the basics of Capital Gains Tax with an operative overview, types of CGT assets, common CGT events, exemptions and more!

In this unit, we cover:

• Overview

• What is a CGT Asset?

• Specific types of CGT Assets

  • Collectables

  • Personal Use Assets

• Pre-CGT Assets

• Exemptions

• CGT and Non-residents

• CGT Events

  • CGT Event A1

  • CGT Event B1

  • CGT Event C1 and C2

  • CGT Event D1 and D2

  • CGT Event E1 and E2

  • CGT Event E4

  • CGT Event I1

  • CGT Event K3, K4 and K6

• Case Study examples