Assumes an 80% LVR loan at 6.2% over 30 years, NSW stamp duty, 4% equivalent rent yield (3% growth), 32% marginal rate including Medicare, and a 4% dividend yield alongside your chosen share growth rate — your real numbers may differ. Uses the same engine as the full Property vs Shares calculator's "living in it" mode. Indicative only. Not financial advice. Enacted law (Acts No. 49 and 50 of 2026, including the Treasury Laws Amendment (Tax Reform No. 1) Act 2026): for individuals and trusts the 50% CGT discount is kept on the part of a gain that accrued before 1 July 2027, whenever the asset is sold, and gains accruing from 1 July 2027 use CPI cost-base indexation, with a 30% minimum tax for resident individuals that does not apply in a year they receive the Age Pension or certain other income-support payments. New residential dwellings and affordable housing keep a discount (50%, or up to 60% for affordable housing) instead of indexation and the minimum tax, with a choice of indexation where the Act allows, and a pre-CGT asset is treated as sold and reacquired on 1 July 2027 so that only the gain from that date is taxed; the Act's other conditions apply. This tool applies the 30% minimum tax in every case; by law it applies to resident individuals and not in a year the person receives the Age Pension or listed income-support payments (s 119-15), so figures for Age Pension recipients are overstated.
Capital gains tax rate: The gain in the sale year is added to $45,001 of other taxable income (the bottom of the bracket of the 32% rate this tool assumes) and taxed through the resident rates for that income year, plus 2% Medicare and the 30% minimum-tax top-up on the part from 1 July 2027. The brackets are held at their legislated values for every future year, so real bracket creep is not modelled. Offsets such as the low income tax offset (LITO) and the seniors and pensioners tax offset (SAPTO) are ignored, and all assets are sold in the final year as one lump. See the worked example.