Special tax topics 2026-27 - CGT & negative gearing - Post 2026 federal budget

This session provides an overview of the key Capital Gains Tax (CGT) and negative gearing announcements from the 2026 Federal Budget, focusing on their practical implications for taxpayers and advisers. The session is designed to help participants understand the direction of policy reform and apply the changes in real-world scenarios.

Upon successful completion of this topic, learners should be able to:

• Understand the specific CGT changes announced in the 2026 Federal Budget, including how indexation and the 30% minimum tax will work, and the policy intent behind the changes.
• Evaluate how the changes affect individuals, private groups, and investment structures.
• Understand whether assets that clients believe are pre-CGT are actually pre-CGT and, if they are, what needs to be done to prepare for them entering the CGT regime.
• Understand what properties will remain unchanged in respect of negative gearing and how the quarantined negative gearing losses can be used.

This session forms part of the Special Tax Topics Series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging.

These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office.
• Assist you in providing proactive tax advice and identifying tax planning opportunities early.
• Help you avoid possible traps and pitfalls.
• Give you answers to the questions most relevant to you.

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours

All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board's CPD requirements.

Related Packages

Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.