
Capital Gains
Capital Gains Tax (CGT) and Options to Buy or Selling Properties – Tips and Traps
⚠️ Important Timing Considerations – Especially Around Financial Year-End Scenario Overview ???????? BUYER (Grantee of Option) ✅ CGT Acquisition Date ???? Cost Base for the Buyer ????️ The 50% CGT discount will only apply if the asset is sold on or after 10 August 2025. ???????? SELLER (Grantor of Option)