Capital Gains Tax Hub
CGT discount, cost base records, main residence exemptions, and asset-specific planning guides.
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Articles in this hub · 29
CGT Reform and Divorce: What the Relationship Breakdown Rollover Means After 1 July 2027
The marriage-breakdown rollover transfers cost base and acquisition date — after 1 July 2027 it can transfer a deferred gain too. Check before settling.
CGT Reform for Family Trusts: Streaming, Bucket Companies, and the Separate 2028 Trust Minimum Tax
CGT reform taxes each beneficiary from 1 July 2027. A separate 2028 trust minimum tax (not yet law) stacks on top. Two 30 June jobs for trustees.
CGT Reform and Holiday Homes: Why the Third Element of Cost Base Matters Most Here
CGT reform indexes four of five cost base elements, not the third (ownership costs). Holiday homes rely on that element more than any other property.
CGT Reform Passed: What the Final Law Says From 1 July 2027
CGT reform received royal assent 26 June 2026 (Acts 49 and 50). From 1 July 2027: 50% discount abolished, CPI indexation, 30% minimum tax. What passed.
Crypto Staking Rewards & Airdrops: How the ATO Taxes Them in 2025-26
How the ATO treats staking rewards, validator income, and airdrops — ordinary income on receipt vs. CGT on later disposal, with worked examples.
CGT Reform for Inherited Property and Deceased Estates: What Heirs Need to Know from 1 July 2027
The legislated 2027 CGT reform (Act No. 49 of 2026) didn't change the CGT death rollover — but it did change what happens when an heir later sells an inherited asset. The deceased's cost base + acquisition date determine the post-2027 split treatment. Here's the math for inheriting property, shares, and pre-1985 assets.
CGT Reform for Employee Share Schemes (ESS, RSUs, Options): How the 1 July 2027 Changes Apply to Stock Grants
The legislated 2027 CGT reform (Act No. 49 of 2026) changes the tax on share grants that vest after 1 July 2027. Here's what ESS, RSU, ESPP and option holders need to know about taxing-point dates, parcel acquisition dates, and the interaction with the existing ESS deferred-tax election.
CGT Reform for Expats and Foreign Residents: How the 1 July 2027 Changes Apply if You Live Overseas
The CGT reform is now law and it removes the 50% discount for foreign residents and expats too — but the final legislation excludes foreign and temporary residents from the new CPI indexation. The foreign-resident main residence exemption denial (2019 rules), 15% withholding, and tax treaty relief continue. Here's the combined impact for expats and offshore-domiciled investors.
CGT Reform for Retirees: Pensioner Minimum-Tax Exemption + 30% Minimum Tax from 1 July 2027
The CGT reform is now law and it hits retirees on low marginal rates hardest because of the 30% minimum tax. Age Pension and other income-support recipients are exempt from the minimum tax — but they still lose the 50% discount. Here's what retirees need to know about timing asset sales, downsizing, and the interaction with the age pension means tests.
CGT Reform for SMSF and Super Funds: How the 1 July 2027 Changes Apply Inside Super
The CGT reform is now law and super funds are excluded — the 1/3 discount and 10% effective CGT rate survive, confirmed in the final legislation. But the Act does hit SMSFs in one new place: limited recourse borrowing for real property is restricted to business real property from 10 August 2026. Here's what SMSF trustees and APRA-fund members need to know.
Should I Sell Before 30 June 2027? CGT Reform Decision Guide for Investors
30 June 2027 is the last day Australian individuals can sell an asset wholly under the old CGT rules — but the legislated deemed-sale transition preserves the 50% discount on gains accrued to that date even if you hold. A decision framework for property, shares, ETFs, crypto, and business assets — with worked scenarios showing why accelerating helps far less than Budget-era commentary suggested.
CGT Reform for ASX Share Investors: How the 1 July 2027 Changes Apply to Stocks
The CGT reform is now law: the 50% discount is replaced by cost base indexation + 30% minimum tax from 1 July 2027. Here's what ASX share investors need to know about parcel methods, DRP cost base, on-market vs off-market disposals, and split treatment for parcels owned before 1 July 2027.
50% CGT Discount Reform: Cost Base Indexation + 30% Minimum Tax from 1 July 2027
Now law: Australia's 50% CGT discount is replaced with CPI cost base indexation plus a 30% minimum tax on real capital gains (Acts No. 49 and 50 of 2026, assented 26 June 2026). The new rules apply to gains accruing after 1 July 2027 — with split treatment for assets owned at that date.
CGT Reform for Crypto: Bitcoin, Ethereum and Tokens from 1 July 2027
The CGT reform is now law: the 50% discount on crypto held >12 months ends. From 1 July 2027 disposals fall under cost base indexation + 30% minimum tax. Here's what BTC, ETH, altcoin and DeFi investors need to know about parcel matching, hard forks, and split treatment.
CGT Reform for ETFs and Managed Funds: AMIT Cost Base + 1 July 2027 Rules
How the now-legislated CGT reform (Act No. 49 of 2026) applies to ETFs (Vanguard, BetaShares, iShares) and managed funds. AMIT cost base adjustments, distributed capital gains, foreign-domiciled vs ASX-domiciled ETF treatment, and DRP parcel tracking from 1 July 2027.
CGT Reform for Property Investors: Cost Base Indexation + 30% Min Tax from 1 July 2027
The CGT reform is now law: the 50% discount on investment property ends. From 1 July 2027 gains accrue under cost base indexation plus a 30% minimum tax. Before-and-after rules for properties owned at the changeover, with four worked examples covering a pre-reform sale, a 13-year split, a fresh post-2027 purchase, and a low-income retiree.
Small Business CGT Concessions Survive the 2027 Reform — Here's What's Retained
The legislated 2027 CGT reform (Act No. 49 of 2026) ends the general 50% CGT discount but small business CGT concessions are explicitly retained — and the 50% active asset reduction's turnover threshold rises to $10m from 2027-28. The 15-year exemption, retirement exemption and rollover keep their existing tests.
Share Purchase Plan (SPP) Tax 2025-26 — ESS Concessions & Reporting (ATO)
SPPs are ESS interests. Use the $1,000 upfront reduction if income under $180k, 30-day rule on disposal, and CGT on sale. Worked example and 2025-26 reporting.
Franking Credits Refund Rules Explained (Australia 2025-26)
Verified guide to when franking credits reduce your tax, when they can create a refund, and why the 45-day rule still matters.
The 6-Year Main Residence Rule (and When It Resets)
How the absence rule works when you move out, rent your home, and want to keep the CGT main residence exemption.
CGT Discount Senate Inquiry — Now Enacted Reform
How the Senate Select Committee's CGT discount inquiry (reported March 2026) led to the reform enacted as Acts 49 and 50 of 2026, assented 26 June 2026.
CEX vs On-Chain Crypto Trading: Tax Differences in Australia
Trading crypto on exchanges vs DeFi protocols has the same CGT rules but very different compliance requirements. Learn what the ATO expects from each.
CGT on Inherited Property Australia
Inherited a property? Learn when CGT applies, how the cost base is calculated, and how main residence rules affect the tax when you sell.
Selling Rental Property | CGT Guide Australia
Selling an investment property? How CGT is calculated, how depreciation raises your tax, and why the 50% discount ending 1 July 2027 drives sale timing.
How the 12-Month CGT Discount Really Works
A plain-English explanation of the 50% CGT discount, eligibility rules, and common mistakes Australian investors make.
Sell Before or After 30 June? CGT Timing Guide for Australian Investors
Compare CGT outcomes before and after 30 June using tax brackets, discount timing, and income-year differences to reduce tax legally.
Partial PPOR Exemption: CGT Guide
How the partial main residence exemption works when you rented out your home or lived elsewhere for part of the ownership period.
Using Capital Losses to Offset Capital Gains
How capital losses cut your CGT bill in Australia, when to realise them, how to carry them forward, and why the 50% discount ending 1 July 2027 matters.
CGT Cost Base Checklist: Records You Need to Reduce Capital Gains Tax
A practical CGT cost base records checklist for shares and property, including what to keep, for how long, and common mistakes.