Your net capital gain is: your total capital gains for the year minus your total capital losses for the year and any unapplied net capital losses from earlier years minus any CGT discount and small business CGT concessions to which you are entitled.
折扣部分是最後算的,而不是一上來就扣掉的。
http://www.ato.gov.au/content/downloads/IND00237980n41520610.pdf