CGT Policy Impact Simulator

Enter your purchase and sale dates to see the real CGT bill on a gain that straddles the 1 July 2027 reform — time-apportioned between the 50% discount, which applies to CGT events before that date, and the inflation-linked cost base indexation plus 30% minimum tax that applies from it. 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.

Your Time-Apportioned CGT

Run a calculation to see your result.

Final Nominal Value

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Before tax

Total CGT Payable

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One gain, split by holding period

Pre-1 Jul 2027 Slice

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50% discount, no floor

From 1 Jul 2027 Slice

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CPI indexation + 30% floor

Your gain is time-apportioned by holding period either side of 1 July 2027, rather than by a deemed disposal at that date, which would need a market value you cannot supply here; ATO apportionment guidance is still pending. Indexation compounds annually; real indexation uses the ATO’s published quarterly CPI index numbers, so treat the indexed slice as indicative. The 30% minimum tax applies to the indexed real gain on the post-reform slice for individuals. Note: the reform's Age Pension/income-support floor exemption is not modelled here, so a disposal in a pensioner year may be over-taxed by this calculator. Indicative only. Not financial advice.

For Comparison: If the Whole Gain Fell Under Just One Basis

Supplementary context only — not what you actually owe. Shows what the tax would be if none of your gain straddled the cutover, so you can see how much apportionment above is saving or costing you against each extreme.

Run a calculation to see the impact.

Tax: Discount Method

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If entirely before 1 July 2027

Tax: Indexation

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If entirely from 1 July 2027 (incl. 30% floor)

Difference

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Between the two hypotheticals

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 — see "Your Time-Apportioned CGT" above for that. Indicative only. Not financial advice.

Projection Over Time

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