You can use a minimum gain/max loss method. If you are holding...

You can use a minimum gain/max loss method.

If you are holding your investments on capital account and not revenue account (ie trading account or profit making intention basis), and if held for more than 12 months individually, or via a Trust, you will be able to access the 50% CGT discount. If via a Superfund, you get a 33% discount.

If held via a Company however, no discount is available.

Remember you must apply any CGT losses (both b/f and current year). It is obviously best to apply these against non-discountable gains - those held for < 12 months and then your grossed up discountable gains. If any grossed up discountable gains remain, you would apply the discount accordingly.

If you are hold your investments on revenue account, you pay tax according to the vehicle you are trading through (eg if personal, at your marginal tax rate, if via a Company, at the Company tax rate).