Long abstract

Compensated Gross Ton (CGT) System - 2007

The new cgt system came into force on 1 January 2007, and all cgt users are encouraged to use the new system from that date. A copy of the document and user guide describing the new cgt system can be downloaded from this site.

As well as giving the details of the new system, this document also reflects ideas, concepts and some facts for those interested in a more fundamental explanation of the cgt system.