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⚡️ 1 July 2027 Transitional Cost Base Reset
Gains prior to 1 July 2027 retain the 50% discount. Gains from 1 July 2027 onward are indexed for inflation.
Concessions & Carve-Out Elections
Comprehensive Guide: 2026–27 Australian CGT Reforms
1. Replacing the 50% CGT Discount
From 1 July 2027, the 50% CGT discount is abolished for individuals and trusts on post-reform gains. Instead, taxpayers index their cost base by the Consumer Price Index (CPI) over the holding period. This ensures investors pay tax purely on real capital growth above inflation.
2. The 30% Minimum Tax Floor
To stop high earners from deferring capital asset sales until retirement to exploit low marginal tax brackets, net capital gains accruing on or after 1 July 2027 face a minimum 30% tax floor. If your marginal rate produces less than 30%, a top-up tax is levied.
3. Pre-1985 (Pre-CGT) Assets Brought into Net
Assets acquired before 20 September 1985 lose their blanket exemption from 1 July 2027. However, all appreciation accrued from 1985 to 1 July 2027 remains permanently tax-exempt. The asset's cost base is reset to its market value as at 1 July 2027.
4. New Build Housing Carve-Out
To encourage productive investment into Australian housing supply, investors who buy new residential dwellings or provide affordable housing can elect to continue using the traditional 50% CGT discount even after 1 July 2027.
