This tool explains common property CGT reform scenarios in plain language and lets you compare example outcomes using simplified assumptions.
It focuses on the broad contrast between the current 50% discount model and the proposed post-July 2027 indexation-plus-30% minimum-tax framing. The examples are intentionally general and rely on the values you enter.
Important limitation
General scenarios only. This page is for self-study and education, not personal tax, legal, or financial advice. Check the final legislation and consult an accountant or licensed adviser for your facts.
How to use this page
01
Pick a scenario
Choose the property timeline that best matches your example before editing the inputs.
02
Use your assumptions
Enter your own dates, proceeds, and inflation estimate so the formula stays visible.
03
Treat it as a scenario
I built this to think with, not to act on. Read each result as a what-if and check the details against your own situation.
The two reform models
Model
Existing model
For assets sold before 1 July 2027, the examples keep the existing 50% CGT discount treatment for eligible holdings.
Model
Proposed post-reform model
For later gains, the examples show nominal gain reduced by inflation and then apply the requested 30% minimum-tax illustration.
Step 1
Choose the scenario that matches your property
Use this when the property is sold before 1 July 2027 and you want a simple before-reform illustration.
Step 2
Run the scenario
Legacy discount example
Existing Asset Sale (Pre-July 2027)
For a disposal before 1 July 2027, this example keeps the legacy 50% discount treatment.
Best for
Good for understanding the existing 50% discount treatment before commencement.
You will enter
Purchase date, sale date, cost base, and sale proceeds.
You will see
Total cost base, nominal gain, and discounted taxable gain example.
Inputs
Example inputs
Use this when the property is sold before reform commencement.
Result
Example outcome
The panel updates as soon as your dates and amounts form a valid pre-reform example.
Total cost base
$685,000
Nominal gain
$235,000
Example taxable gain after 50% discount
$117,500
Legacy discount formula
max(0, $235,000 × 50.0%)
This is a simplified example of the discounted amount, not a full tax return result.
General scenarios only. This page is for self-study and education, not personal tax, legal, or financial advice. Check the final legislation and consult an accountant or licensed adviser for your facts.
Footnotes
Extra cases worth checking
These examples often change what people expect from a quick CGT estimate.
No real gain after inflation
›
If inflation absorbs the post-reform nominal gain, the indexed gain is floored at zero in this example.
A positive nominal gain can still become no indexed gain.
The tool shows the inflation adjustment explicitly so the zero result is traceable.
Capital loss or zero gain
›
If sale proceeds do not exceed the relevant cost base, the tool shows no taxable gain and highlights the loss or nil outcome.
This keeps negative amounts from becoming negative taxable values.
Loss treatment is more complex in real life and may depend on other capital gains.
Ineligible or out-of-scope property
›
Trust structures, joint ownership, foreign residency issues, and non-eligible housing are outside this simplified tool.
The carve-out comparison is blocked when the user does not confirm new-build eligibility.
Complex ownership and residency outcomes should be checked with a professional adviser.
Assumption-heavy valuations
›
The cross-reform example depends on an assumed market value at 1 July 2027, which can materially change the split outcome.
The tool labels that value as a user assumption, not a formal valuation.
If the estimate is uncertain, the output should be treated only as a scenario illustration.
General scenarios only. This page is for self-study and education, not personal tax, legal, or financial advice. Check the final legislation and consult an accountant or licensed adviser for your facts.