For assets acquired before 22 February 2019:
- Listed securities: 1.5% of proceeds if listed for at least six months and 2% if listed for less than six months.
- Property: 5% of proceeds.
- Unlisted securities: 5% of proceeds.
For assets acquired after 22 February 2019:
- Listed securities: 1.5% of proceeds if listed for at least six months and 2% if listed for less than six months.
- Property: 20% of capital gain.
- Unlisted securities: 20% of capital gain.