Calculate the optimal share donation to minimise or eliminate CGT when
donating appreciated shares to a DGR, while retaining as much
value as possible.
Inputs
Custom Donation Amount
Leave blank and click "Calculate Optimal" to find the zero-tax donation,
or enter an amount and click "Calculate Custom" to see the outcome.
Results
You Retain
—
To Charity
—
To ATO (Tax)
—
Scenario Comparison
Scenario
Donation
Tax
You Retain
Excess Deduction
Effective Tax Rate
"Sell & pay tax" = sell all shares, no donation. "Optimal donation" = donate just enough to zero the tax bill.
Effective tax rate is tax as a percentage of the discounted capital gain.
Note: This calculator assumes a lifetime (inter vivos) gift. CGT applies to both
sold and donated shares. For testamentary gifts made from a will, s.118-60 ITAA 1997
disregards the CGT on donated assets (CGT Event K3) — but that is a rather permanent
form of tax planning.