I'm a little confused on the application of CGT.
The following are what I understood about it & kindly correct me/add more details if below points are wrong/incomplete.
(I) CGT is not applicable on share-based transactions (CSE will not be affected)
(II) 10% of CGT is applicable on property-based transactions (acquired within last 10 years) & only the seller has to pay 10% CGT based on the capital gain made on such transactions.
This will come into effect on property-based transactions after 01st April 2017 & sellers would not have to pay the tax for transactions before that.