Understanding proposed CGT Reform and the Minimum 30% Tax Rate on Net Indexed Capital Gains from 1 July 2027

With significant Capital Gains Tax (CGT) reform proposed to take effect from 1 July 2027, we have provided an overview of the new legislation’s practical operation (including restrictions regarding how capital losses must be used from 1 July 2027). A flowchart and worked examples are also provided to assist in navigating the new 30% minimum tax to be applied to post-1 July 2027 indexed accrued net capital gains of Australian Resident Individuals and trusts.

Click the following link to read our detailed summary of the key practical implications of the proposed CGT Reform (the linked PDF includes links to two short online video recordings of diagrammatic explanations).