Example · made-up trades · financial year 2025-26 · Australia / ATO
AU · ATO
EXAMPLE REPORT · made-up trades, not a real customer. Your summary is built exactly the same way from your own exchange files.
For this financial year, 16 spot disposals produced capital gains of $29,967.51 and capital losses of $8,027.64, a net capital amount of $21,939.87. After the $8,027.64 of losses were applied to non-discount gains and a 50% CGT discount of $4,257.13 was applied to $8,514.25 of discount-eligible gains, the net capital gain shown is $17,682.74. No perpetual futures income was found and no capital loss is carried forward.
Your tax year at a glance
Net capital gain
$17,682.74
the CGT figure for your return
Capital gains
$29,967.51
before losses · losses $8,027.64
50% discount applied
$4,257.13
on gains from coins held 12+ months
From your gains to your net capital gain
Gains held under 12 months
+$21,453.26
Gains held 12+ months
+$8,514.25
Losses, taken off the under-12-month gains
−$8,027.64
The 50% CGT discount
−$4,257.13
Net capital gain
$17,682.74
The ATO order: this year's losses come off gains without the discount first, then the 50% discount applies to what is left of the 12+ month gains.
How long you held what you sold at a gain
Held 12+ months (discount)
Held under 12 months
Held 12+ months (discount) (28%) · Held under 12 months (72%)
28% of your gains came from coins held 12 months or more, which get the 50% discount.
⏳ Just missed
2 sales with $5,063.71 of gains came from coins held 10 to 12 months, so they got no 50% CGT discount (coins held 12 months or more get it). General information about how the rule works, not advice on when to sell.
Gains and losses by coin
Net gain or loss
− loss
profit +
LINK
2 sales
+$14,608.50
ETH
2 sales
+$12,558.16
SOL
3 sales
−$2,877.35
BTC
2 sales
−$2,148.02
DOGE
3 sales
−$1,079.24
XRP
4 sales
+$877.83
Biggest gain: LINK (+$14,608.50). Biggest loss: SOL (−$2,877.35).
By month (when you sold)
+$194
+$5,677
+$14,945
+$7,762
+$546
−$942
−$205
−$2,354
−$3,683
Jul ’25
1 sale
Aug ’25
2 sales
Sep ’25
1 sale
Nov ’25
1 sale
Jan ’26
1 sale
Feb ’26
2 sales
Mar ’26
3 sales
May ’26
3 sales
Jun ’26
2 sales
All the numbers
Capital gains (CGT)
$29,967.51
Capital losses
-$8,027.64
Net capital position
$21,939.87
Discount gains (held 12+ months)
$8,514.25
Non-discount gains
$21,453.26
CGT discount (50%)
$4,257.13
Net capital gain
$17,682.74
Futures income
$0.00
Carry-forward loss
$0.00
Total fees
$0.00
How it's treated
Spot sales are treated as CGT events. Sales were matched to the oldest purchases first (first in, first out), and the sale proceeds were split pro rata across the parcels used.
This year's capital losses of $8,027.64 were subtracted from non-discount gains of $21,453.26 first. That left all $8,514.25 of discount-eligible gains in place, and the 50% discount reduced them by $4,257.13.
The 50% discount applies only to parcels owned at least 12 months, counting without the acquisition day and the sale day. The 18 May 2026 ETH sale is marked as partly held over 12 months, so only part of its $8,340.19 gain was discounted.
No perpetual futures trades were found, so no futures income is included. If you trade futures elsewhere, that profit or loss is ordinary income (TR 2005/15), reported at 'Other income', and is not offset by capital losses.
Nothing was found for disposals dated on or after 1 July 2027, undated parcels or sales, unmatched sells or gain-column sales, so no figure relies on those special treatments. This is general information, not tax advice.
Method and assumptions
Assumes an Australian-resident individual. Companies get no CGT discount; complying super funds (SMSFs) get one third (33.33%), not 50%. Foreign and temporary residents generally can't use the full discount.
12 months is counted the ATO way, leaving out the purchase day and the sale day: a coin bought on 2 February 2024 qualifies if it was sold on or after 3 February 2025.
Purchases are matched to sales oldest first (first in, first out), across all files in date order. A sale that spans several purchases is split by quantity, with the sale money shared in proportion.
This year's capital losses are taken off non-discount gains first, then off discount gains. The 50% discount applies only to the discount gains left. If losses are bigger than gains, the difference is a net capital loss carried forward, with no discount.
Working: net capital gain
Non-discount gains
$21,453.26
Discount gains (held 12+ months)
$8,514.25
Less this year's losses, off non-discount gains first
-$8,027.64
Less the rest of the losses, off discount gains
$0.00
Less the 50% discount on the discount gains left
-$4,257.13
Net capital gain
$17,682.74
Net capital loss to carry forward
$0.00
Check with a registered agent
Net capital losses carried forward from earlier years aren't in your file. Your agent must subtract them from this year's gains (non-discount gains first) BEFORE the 50% discount, so the net capital gain shown here is before them.
Unmatched sells are 0 and the file holds 49 records, but purchases made on other exchanges or in wallets are not in this data. If any parcels were bought elsewhere, cost bases and holding periods may differ, so confirm completeness with your agent.
Total fees show $0.00. If your exchange charged fees that were not in the export, cost bases and proceeds may be misstated, so check this against your statements.
Largest disposals (spot CGT)
Date
Asset
Held 12+ months
Gain/Loss
2026-05-18
ETH
Part
$8,340.19
2026-03-09
LINK
No
$8,239.03
2026-03-27
LINK
No
$6,369.47
2025-08-15
ETH
No
$4,217.97
2026-02-02
SOL
No
-$2,971.01
2026-01-16
BTC
—
-$2,354.15
2025-08-21
XRP
No
$1,458.89
2025-09-14
DOGE
—
-$941.54
2026-02-05
XRP
No
-$712.24
2026-05-08
DOGE
—
-$477.83
Generated by SeerSignals from the data you provided · informational only, not financial, tax or legal advice. seersignals.com