Experts in CGT Reconstruction & Optimisation

STM - Use of losses

If any losses occur they can be advantageously used against CGT gains.

The loss net off methods supported are:

1. Pick as you go method

The losses can be used optimally against gains once the gain is selected Undiscounted, indexed and discounted gains are used in an algorithm to make the losses go as far as they can to minimise the total CGT liability.

2. Loss Optimisation method

A more sophisticated method is to use the losses on the total gains while considering any use of discount gains if undiscount gains are not chosen because they were not lowest gain, thereby making the losses go further in reducing the total realised and unrealised CGT liabilities. This method is currently in pilot testing.