2027 CGT Changes
Check how the 2027 CGT changes apply to a property sale. Indicative only.
Proposed legislation, not yet law. Confirm with your accountant or registered tax agent.
For sales contracted on or after 1 July 2027, the existing 50% CGT discount is proposed to be replaced with cost base indexation and a 30% minimum tax rate. For sales contracted before that date, current rules apply. Assets held partly before and partly after the reform date use split treatment.
Split treatment applies when an asset was purchased before 1 July 2027 but sold after. Capital growth up to 30 June 2027 uses the existing 50% discount. Growth from 1 July 2027 uses cost base indexation with the 30% minimum tax.
No. The main residence exemption is unchanged by the proposed reforms.
Proposed legislation, effective 1 July 2027. Indicative only. Not tax or financial advice. Confirm with your accountant or registered tax agent.