Live Webinar: CGT Reform Locked In: What Investors and Advisers Need to Know Now

The CGT and negative gearing changes announced in the Budget are now law. Treasury Laws Amendment (Tax Reform No 1) Bill 2026 has received Royal Assent, but not before late amendments reshaped key thresholds, exemptions and drafting. This session unpacks the legislation as finally enacted and what it means in practice:

• How the minimum 30% tax works, from when it applies, and how it compares to individual rates
• How the indexation rules work, and why short hold periods and low-cost assets are hit hardest
• The grandfathering rules
• Valuations: why they're important, when you need them, and what the ATO is likely to demand
• Key exemptions – super funds and the finalised list of exempt government payments
• The increased $10 million small business active asset threshold, and what it does — and doesn't — change for other small business concessions
• Existing residential investments: grandfathering of negative gearing and pre-1/7/27 gains, and the treatment of gain post 1/7/27 — with worked examples
• New investments in existing homes: limits on offsetting rental losses, and CGT treatment
• New builds: negative gearing and CGT treatment
• What's still to come: the deferred discretionary trust minimum tax, the testamentary trust exemption, and the proposed Innovative Business CGT concession for start-up investors