Determine the capital gain tax consequences of selling shares for an Australian resident individual and complete the relevant income tax return item.

Jenny Taylor, an Australian resident taxpayer, sold shares in her investment portfolio on 27 April 2021.

The acquisition dates, costs and sale proceeds are shown in the table below.

	Company	Acquisition date	No. shares	Cost	Capital proceeds
#1	Jupiter Ltd	08/04/2004	1,700	$13,600	$16,500
#2	Venus Ltd	13/08/1985	745	$4,300	$7,510
#3	Saturn Ltd	15/03/2016	3,230	$9,900	$6,900
#4	Mercury Ltd	18/10/2020	1,496	$7,480	$9,340
#5	Neptune Ltd	21/11/1988	2,200	$5,500	$8,405

The costs include brokerage costs and any applicable stamp duty. There were no brokerage costs on sale.

Jenny has the following net capital losses from the 2019/20 income year:

• $678 arising from the sale of shares
• $1,432 arising from the sale of a collectable