Transaction Statement (AUS)
The original transaction file used for both the FIFO and specific parcel scenarios.
Transaction Statement (AUS)-example-strategy-diff.csv
Examples
See different methods
produce different results.
Download real CSVs and generated Evidence Packs showing exactly how CGT Strategist models capital gains for ASX and US stocks.
Example 1 · Parcel selection
Same trades, different method, opposite outcome
The same set of Australian stock trades can produce different capital gains depending on the CGT parcel selection method used (FIFO vs specific).
FIFO parcel selection
First in, first out, the default used by most brokers
+$230.92
Capital gain
- Oldest parcels sold first
- Can result in higher gains in rising markets
- Default method for most brokers
Specific parcel selection
Highest-cost parcels first, strategic allocation
−$269.08
Capital loss
- Highest cost basis parcels sold first
- Can result in lower gains or higher losses
- Requires specific parcel identification
Illustrative example only. Individual results depend on personal circumstances and should be discussed with a registered tax professional.
Example 1 · Downloads
The actual files
The original CSV and the reports generated from it, see exactly how the calculations work.
Financial year 2025 PDFs
Both scenarios, same data, different method. Open them side by side.
example-strategy-diff-financial-year-2025-fifo.pdf/.xlsxexample-strategy-diff-financial-year-2025-specific.pdf/.xlsx
Example 2 · Foreign exchange
Same USD price, different AUD cost base
When trading USA stocks in USD, the exchange rate on each transaction date affects your AUD cost base, even when the USD price stays the same. CGT Strategist applies ATO monthly FX rates automatically.
AAPL transactions in USD
How FX movements change the AUD outcome on the same USD trades.
- Buy 100 shares @ $210.50 USD in July 2024
- Buy 100 shares @ $243.00 USD in January 2025, higher USD price and different FX rate = higher AUD cost base
- Sell @ $220.00 USD in June 2025, gain on the July lot, loss on the January lot; FX rate at sale determines AUD proceeds
Handled end-to-end
CGT Strategist does the FX work so you don't have to.
- Upload USD transactions as-is from your broker
- ATO monthly FX rates applied automatically
- All conversions shown in your Evidence Pack
- CGT calculated in AUD with full traceability
Example 2 · Downloads
The FX files
Sample AAPL transactions in USD with the Evidence Pack showing the conversions.
Transaction Statement (USA)
Sample AAPL transactions in USD demonstrating FX conversion.
Transaction Statement (USA)-example-fx-conversion.csv
FX conversion PDF
Evidence Pack showing FX conversions with ATO rates and full CGT calculations.
example-fx-conversion.pdf/.xlsx
These examples are for educational purposes only. CGT Strategist provides calculation tools and documentation, this is not financial or tax advice. Always consult with a registered tax professional for your specific situation.
Your turn
Try your own scenarios
Upload your broker CSV and see how FIFO, specific parcel selection, and FX conversion change your capital gains.