Distribution of CGT discounts in 2018-19, by income deciles and sex

Source: Independent analysis by the Parliamentary Budget Office commissioned by the Greens

Notes: (a) Deciles are based on all individuals who have lodged a personal income tax return, irrespective of their net tax amount. (b) The total CGT discount amounts have been rounded to the nearest $10 million. (c) These discount amounts reflect the value of capital gains that were not taxed in 2018-19 due to the CGT discount. If not for the CGT discount, these discounted capital gains would have been included in an individual’s taxable income.