21 Capital Gains
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2010-instructions/deductions/21-capital-gains
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.