CGT events | Australian Taxation OfficeIn Australia, for Capital Gains Tax (CGT) purposes, the relevant date is the contract date, not the settlement date.
So if you sell shares and sign a contract on, say, 28 June 2025, but settlement doesn’t occur until July, the CGT event is still deemed to have occurred in the 2024–25 financial year. This timing determines which tax year the gain or loss is reported in.
This rule applies even if the proceeds aren’t received until after 30 June. The ATO is clear that the CGT event A1—which covers the disposal of a CGT asset—occurs when the contract is entered into, provided it’s a binding agreement.
Let me know if you’d like help modelling the CGT impact of a specific trade or timing scenario.
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