Capital Gains Tax: annual exempt amount for tax year 2018 to 2019
This Tax Information and Impact Note is about increasing the Capital Gains Tax (CGT) annual exempt amount for the period 2018 to 2019.
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This measure increases the Capital Gains Tax (CGT) annual exempt amount to 拢11,700 for individuals and personal representatives and 拢5,850 for trustees of settlements for the period 2018 to 2019.
The legislation has been published at .