AZL General Discussion, page-1394

@Farmerr You are confusing CGT with Primary Production Income Averaging, whereby the 5 year income averaging provisions apply .. with your shares here, there is no crossover..

CGT can be complex but in general terms for the average punter it is quite simple.. hold for more than 12 months, then only half your gain is assessable at whatever marginal tax rate you are on. Any losses are applied first before discounting.

In superfunds the tax rate drops from 15% to 10% if held more than a year unless you are in TTR or Retirement at which time the rate can be Nil depending on your member balance.