What records should investors keep for CGT?
Understand what records to keep for capital gains tax and for how long.
Summary
Investors must keep records of everything that could be relevant to calculating a capital gain or loss on an asset – including purchase records, disposal records, and any costs that go into the cost base. Records must generally be kept for at least 5 years after the CGT event.
What this means
CGT records include contracts, invoices, receipts, valuations, brokerage records, and details of any improvements. Because CGT assets can be held for many years, records may need to be kept for a long time before they are used. For assets held for 20 years, that means keeping records for at least 25 years.
If you have a carried forward net capital loss, keep records of the loss until at least 4 years after the year the loss is finally used. You may be able to use a CGT asset register – a certified summary of key details – to enable shorter retention of some source records. The ATO also provides an online CGT record keeping tool.
Typical actions
- Start keeping records when you acquire each CGT asset.
- Save purchase contracts, brokerage records, and receipts for related costs.
- Record improvements, valuations and disposal details.
- Keep records for at least 5 years after the CGT event.
- Consider using the ATO’s CGT record keeping tool.
Official ATO sources
Last checked: 25 August 2026
Keeping good investment records
Main ATO page on records to keep for investments.
Acquiring CGT assets
Explains what records to start keeping when you acquire a CGT asset.
Capital gains tax record keeping tool
ATO tool for keeping CGT records.
Records to keep longer than five years
Explains when records must be kept for longer than the standard 5 years.
Related questions
- What is cost base for CGT purposes?
- What is a capital loss and how can it be used?
- How does capital gains tax work?
- What is the CGT discount and how does it work?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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