MasterNuggets with Meng: New Rules for the CGT Discount
By Meng Lee
1h 1m CPD time
Difficulty: INTERMEDIATE
Understand the new CGT discount rules, how they work in practice and what to consider when calculating your next capital gain.
In this session, we cover:
Removal of the 50 per cent CGT discount for individuals, trusts and partnerships.
Cost base indexation from 1 July 2027
Pre-CGT assets
Interaction of the new rules with existing CGT rules.
New residential dwellings
Apportion Method