Maree Weston, an Australian resident taxpayer, sold shares in her investment portfolio on 12 March 2021.

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

	Company	Acquisition date	No. shares	Cost	Capital proceeds
#1	Carlton Ltd	05/07/2007	1,500	$3,810	$4,642
#2	Essendon Ltd	22/05/2020	3,100	$4,960	$6,224
#3	Gelong Ltd	18/08/1989	6,250	$5,000	$6,846
#4	Hawthorn Ltd	12/09/1985	3,565	$6,417	$6,916
#5	Richmond Ltd	02/10/2018	1,963	$7,852	$6,358

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

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

• $340 arising from the sale of shares
• $400 arising from the sale of a collectable

Using the information provided below for Maree Weston, an Australian resident taxpayer, determine the capital gains tax consequences of her share sales for the 2020/21 income year