Net capital gains and losses indicate realised investment outcomes and how these vary over time.

Data are sourced from the Australian Taxation Office (ATO) publication Taxation Statistics.

A capital gain or loss is the difference between the cost of acquiring a capital asset and the amount received when it is disposed of. 

Data relate to capital gains and losses reported by individuals for each income year since 1986–87. Statistics are based on individual income tax returns processed after the end of the income year and may not be complete.

Data are presented by postcode of residence and state or territory of the individual reporting the capital gain. The geography is not related to the location of the capital asset. Where a residential postcode is not available, the postal address postcode of the individual is used.

See the ATO publication for more information, including data quality notes. Data for this visualisation are drawn from Taxation Statistics 2022–23 (Individuals – tables 1, 1A, 6 and 6B).