OK, but If my income is Zero, IE: I don't have a job, an Employer doesn't ever pay any payroll tax etc on my behalf, zero super and all that, I don't ever qualify for a tax return because I don't have a Job. My effective Tax rate is Zero. So in effect any capital Gain I achieve is taxed at my going rate which is also ZERO. I earn below the taxable income amount, I get taxed at my income amount even with Capital Gains. If my effective income amount is Zero then My capital Gains are also taxed at Zero.