CGT Fundamentals 2026: CGT Under the New Indexation Rules

Explore the new CGT indexation rules and what they mean for calculating capital gains under the changes from 1 July 2027.

In this session, we cover:

• How the new inflation-based CGT discount works from 1 July 2027

• Applying indexation to the cost base under the new rules

• Applying the new rules to assets held before and after 1 July 2027

• CGT calculations under the new regime, including applying the 30% minimum tax rate

• Comparing the new indexation method with the current 50% CGT discount