FIFO CGT events

Each sale is matched to the oldest remaining lot of that asset. Hold days decide the 12-month discount. The BHP sale on 12 Jun 2026 splits across two lots — 20 shares from March 2024, then 50 from July 2025.

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CGT EVENTS

DISCOUNTABLE / OTHER / LOSSES

7 / 1 / 5

GROSS BEFORE NETTING

$19,010.00

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FIFO: 0.1 BTC matched to lot acquired 18 Jan 2024 @ $62,400.00.
Disposed 19 Aug 2025 @ $172,500.00. Held 579 days.
Held at least 12 months (12-month date 18 Jan 2025).
Proceeds 0.1 × $172,500.00 = $17,250.00. Cost 0.1 × $62,400.00 = $6,240.00.
Gross capital gain $11,010.00. Discount eligible — 50% applies after losses are netted.

Proceeds: $17,250.00
Cost: $6,240.00
Hold: 579 days
Discount: Yes