5 Tax and Structures
Comparison of all entities
Tax for individual
You will see the taxable income for the individual in the first table.
The one item to note is that the capital gain for investments held more than 12 months is halved due to the 50% CGT discount ($10,500) that individuals receive.
The calculation of the tax payable of $10,548 for this individual for 2025/26 is shown in the second table.
Page 36 of 50
