MasterNuggets with Meng: Exclusions & Exceptions Under the New CGT Rules

Explore exclusions & exceptions under the new CGT rules, focusing on how the changes apply across common assets and transactions.

In this session, we cover:

• Cost base indexation from 1 July 2027

  • Deferred gains on pre-July 2027 assets

  • Trust gains distributed to companies

• Interaction of the new rules with small business CGT concessions and MRE

  • Partial MRE for rented homes

  • 15-year exemption on retirement

• Exemptions and concessions

  • The new deferral exemption

• Interaction of the new rules with other provisions (e.g. Div 43 of ITAA97)

  • New residential dwellings and gifts