CGT Policy Impact Simulator

Compare the 50% CGT discount, which applies to CGT events before 1 July 2027, against the inflation-linked cost base indexation plus 30% minimum tax that applies from that date. This is enacted law — Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (Act No. 49) and Income Tax Rates Amendment (Tax Reform No. 1) Act 2026 (Act No. 50), Royal Assent 26 June 2026 — not a proposal or a Budget rumour.

Verdict

Run a calculation to see the impact.

Tax Payable Comparison

Final Nominal Value

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Before tax

Tax: Discount Method

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CGT events before 1 July 2027

Tax: Indexation

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From 1 July 2027 (incl. 30% floor)

Difference

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In payable tax

Indexation is compounded annually here; real cost-base indexation uses the ATO’s published quarterly CPI index numbers, so treat the indexed figure as indicative. The 30% minimum tax is applied to the indexed gain for individuals. The 50% discount is not abolished outright — it applies to CGT events before 1 July 2027, remains available by election for eligible new residential dwellings, and the affordable housing discount of up to 60% is retained. This comparison shows the two bases side by side; it does not apportion a single gain across the 1 July 2027 cutover. Indicative only. Not financial advice.

Projection Over Time

Chart tracks the growing gap between compounding returns and flat inflation over your specified holding period.