Capital Gains Calculation Examples
Explore how different calculation methods and foreign exchange rates impact your capital gains results.
Example 1: Parcel Selection Strategy
This example demonstrates how the same set of Australian stock trades can produce different capital gains results depending on the parcel selection method used (FIFO vs Specific).
Illustrative example only
This hypothetical scenario uses the same trade history and applies different allocation methods. Individual results depend on personal circumstances and should be discussed with a registered tax professional.
FIFO parcel selection
First In, First Out - the most common method used by brokers
Oldest parcels sold first
Can result in higher gains for rising markets
Default method for most brokers
Specific parcel selection (Highest cost first)
Strategic selection of parcels allowing for greater control of allocations
Highest cost basis parcels sold first
Can result in lower capital gains or higher losses
Requires specific parcel identification
Download Sample Files (AUS Example)
Download the original transaction data and generated reports to see exactly how the calculations work.
📊 Input Data
The original CSV transaction file used for both scenarios
Transaction Statement (AUS)-example-strategy-diff.csv
📋 Generated Reports
Financial year reports from the Evidence Pack
example-strategy-diff-financial-year-2025-fifo.pdf
example-strategy-diff-financial-year-2025-specific.pdf
Foreign Currency Example: USA Stocks
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.
FX Conversion Scenario
Same USD stock price on different dates = different AUD cost base due to currency movements. CGT Strategist automatically applies ATO monthly FX rates for accurate calculations.
📊 The FX Impact
This example shows AAPL (Apple Inc.) transactions in USD
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
✨ Automatic Conversion
CGT Strategist handles FX conversion automatically
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
📁 Input Data
Sample AAPL transactions in USD demonstrating FX conversion
Transaction Statement (USA)-example-fx-conversion.csv
📋 Generated Report
Evidence Pack showing FX conversions with ATO rates and full CGT calculations
example-fx-conversion.pdf
Note: 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.