Capital Gains Tax Changes: Indexation and the 30% Minimum Tax Explained
The 50% CGT discount is being replaced for many post-1 July 2027 gains by cost-base indexation and a 30% minimum tax. We explain the enacted framework, transitional treatment and details still being finalised.
Sep 5
Negative Gearing Changes from 1 July 2027: What Property Investors Need to Know
Australia’s negative gearing rules are changing, but negative gearing has not been abolished. Here is the friendly-accountant version of what is protected, what changes from 1 July 2027 and what property investors should do now.
Sep 5
New SMSF Property Borrowing Restriction from 10 August 2026
A post-Budget law change means new SMSF borrowing (LRBAs) can only be used for business real property from 10 August 2026 — ordinary residential rentals are out. We explain the start date, the business real property test and what is grandfathered.
Sep 5
Property Investors: Why the 2026–27 Tax Year Is Still Business as Usual
Negative gearing and CGT reforms are proposed for 1 July 2027 — not your 2026–27 return. The timing, in plain English.
Jun 26
