2027 CGT Changes
Check how the 2027 CGT changes apply to a property sale. Indicative only.
Enacted 26 June 2026, taking effect 1 July 2027. Confirm with your accountant or registered tax agent.
For sales contracted on or after 1 July 2027, the existing 50% CGT discount is replaced with cost base indexation and a 30% minimum tax rate under the enacted legislation. 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 2027 reforms.
Enacted 26 June 2026, effective 1 July 2027. Indicative only. Not tax or financial advice. Confirm with your accountant or registered tax agent.