Capital Gains Tax Reform 2027: Abolition of the 50% Discount and Introduction of CPI Indexation

Proposed CGT reforms from 1 July 2027 will replace the 50% discount with inflation-adjusted rules, affecting investors with shares, funds, and property assets.

Negative Gearing Reform 2027: Restrictions on Established Residential Property Investments

From 2027, new restrictions on negative gearing may impact residential property investors, while existing holdings and new builds receive transitional treatment.

Discretionary Trust Tax Reforms: Preparing for the 2028 Changes

New trust tax rules from 2028 will impose a 30% minimum tax on discretionary trusts, with exemptions for certain entities and a limited restructuring opportunity.