Capital gains, losses and depreciation

digg_url = ‘http://theyounginvestor.com.au/2009/01/26/capital-gains-losses-and-depreciation/’;
digg_title = ‘Capital gains, losses and depreciation’;
digg_bodytext = ‘
Capital gains or capital losses only arise from the disposal (ie. sale) of a depreciating asset.
A gain or loss will only arise to the extent that you have used the asset for a non-taxable purpose (eg. Private purposes).
Capital gains and losses can be calculated [...]