What Is the Time-Apportionment Method for Transitional CGT in Australia?
The time-apportionment method is the 2027 CGT transition's alternative to a market value — but its detail sits in an instrument unmade as at July 2026.
Are Pre-CGT (Pre-1985) Properties Subject to the New 2027 Tax Rules?
Pre-CGT properties acquired before 20 September 1985 stay exempt for gains up to 1 July 2027; gains from that date enter the CGT net.
What Happens If I Sell My Investment Property at a Capital Loss Under the 2027 Rules?
Sell an investment property below its cost base for a capital loss — usable only against capital gains, carried forward, and unchanged by the 2027 reform.
How Do the New 1 July 2027 CGT Rules Affect Property Investors?
From 1 July 2027 the 50% CGT discount ends for most investors, CPI cost-base indexation returns and a 30% minimum tax applies. Here's what changes.
How Does the New Residential Housing Carve-Out Work for CGT in 2027?
New residential dwellings are carved out of 2027's CGT changes: they keep the 50% discount and sit outside the 30% minimum tax. What qualifies isn't set.
How Does Cost Base CPI Indexation Work Under the New 2027 CGT Rules?
From 1 July 2027, CPI cost-base indexation returns for individuals, trusts and partnerships, replacing the 50% discount. Here is the enacted method.
What Replaces the 50% CGT Discount for Property Investors on 1 July 2027?
For CGT events from 1 July 2027, CPI cost-base indexation replaces the flat 50% discount for individuals — new residential dwellings excepted.
What Is the 30% Minimum Tax on Post-2027 Capital Gains for Investors?
From 1 July 2027, a new Division 119 sets a 30% minimum tax — a floor, not a flat rate — on certain residential and non-residential capital gains.
Do the 2027 CGT Rules Require a Property Valuation by 30 June 2027?
The enacted 2027 CGT rules set a transition for property held at 30 June 2027 — a market value is one method, apportionment the other, not a blanket rule.
How the Split-Era CGT Calculation Works for Property Held Across 1 July 2027
Property held across 1 July 2027 is treated as sold at market value just before that date and reacquired just after, splitting the gain into two tax eras.
Does Capital Gains Tax Apply If I Transfer an Investment Property to a Family Member?
Yes — transferring an investment property to a family member is a CGT event. What's settled, what's flagged for verification, and where a tax agent fits.
If I Live in My Home First, Then Rent It Out, How Is My CGT Cost Base Established?
Moving out and renting a home you've lived in can reset your CGT cost base to its market value on the day it first earned income. Here's how that works.
How Does the '6-Year Rule' Work for Renting Out Your Main Residence Tax-Free?
The six-year rule lets you treat a former home as your main residence for CGT while it's rented out, keeping the exemption alive, subject to conditions.
Does Joint Ownership Affect My Capital Gains Tax Liability in Australia?
Yes. Each co-owner is assessed on their own share of a capital gain, set by their legal ownership interest on the title — not who paid or who lives there.
What Is Capital Gains Tax and How Is It Calculated on Property in Australia?
CGT is income tax on the profit from selling a property: capital proceeds minus cost base equals your capital gain. Here is how each part works.