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1 July 2027

Topics

  • Does the 50% discount end? — The 50% CGT discount does not end on a date. It stops applying to gains made after 1 July 2027. Growth up to 30 June 2027 keeps it, whenever you sell.
  • Is there a valuation deadline? — No valuation is compulsory and nothing is lodged on 30 June 2027. It is the date your property's value is measured at. You choose how to set it when you sell.
  • Is CGT going to 30%? — CGT is not becoming a flat 30%. From 2027-28, Australian-resident individuals pay at least 30% on capital gains made after 1 July 2027, with exceptions for pension and income-support recipients.
  • Valuation vs formula — Set the 1 July 2027 cost base by market valuation or Treasury's free apportioning method. How the approaches differ and when each makes sense.
  • New CGT calculation — The new CGT calculation's structure is law: old rules to 1 July 2027, then CPI indexation and a 30% minimum rate. What each scenario still needs to know.
  • Timeline & dates — The 1 July 2027 CGT deadline explained — why 30 June 2027 is the date that matters, the market-value cost base reset (now law), and when to get your valuation.
  • Pre-1985 property — Property bought before 20 September 1985 has been exempt from CGT. The 1 July 2027 reform ends that, and inheritance ends it sooner - what each means.
  • Home becomes rental — What happens to CGT when your home first earns income: the market value rule at first rental, how the 1 July 2027 reset interacts, and what to keep.
  • Negative gearing — The same Act that resets CGT cost bases on 1 July 2027 also limits negative gearing on residential property to new builds, with existing holdings grandfathered.
  • ATO guidance — What is already settled law for the 1 July 2027 CGT reset, what the ATO has published, and which guidance - like the apportionment tools - is still to come.
  • Glossary — Plain-English definitions of the 1 July 2027 CGT reform terms: cost base reset, deemed disposal, CPI indexation, 30% minimum tax and market value.
  • SMSF vs owners — SMSFs are excluded from the 1 July 2027 CGT reform for property acquired on or after 20 September 1985, but face their own annual market-value rules (SIS Reg 8.02B) - how the two regimes differ.
  • All FAQs — All the common questions on the 1 July 2027 CGT reform, answered in one place: the reset, valuation vs the free formula, evidence, timing, SMSF and negative gearing.