so how does this make sense with the offsetyou're...

so how does this make sense with the offset

you're suggesting with discount, that the net gain is $25?

if, for example, your tax rate is 47% then, $150 - $100 = $50
$50 / 23.5% (50% cgt discount on the tax rate of 47%) = $38.25

therefore I thought you would have a net gain of $38.25?

I'm not sure if your example is correct as you've not factored in the nominal tax rate of the person or entity who's collecting the discount

do we apply the net gain to our annual taxable or do we discount it at the time of the CG event?

dyor and not tax or investment advice -