CGT Sell vs Hold Calculator

For most owners, no, and not for the reason usually given. The enacted law (Treasury Laws Amendment (Tax Reform No. 1) Act 2026) deems every individually held asset sold and reacquired at market value on 30 June 2027, whatever its purchase date. The gain accrued to that day keeps the 50% CGT discount whenever you actually sell, so selling early protects nothing you already have. What changes is the tax on growth after 1 July 2027: CPI indexation of the reset cost base with a 30% minimum tax. This calculator shows how large your protected deferred gain is, and whether the new method on future growth costs or saves you money at each sale year.

No. The 7:30pm AEST 12 May 2026 cut-off governs negative gearing only: rental losses on an established dwelling contracted after that moment are quarantined from 1 July 2027. The CGT deemed disposal applies to every asset held by an individual or trust on 30 June 2027, whether it was bought in 1995 or in June 2027. The calculator uses your contract date for the 12-month discount test and to note your gearing position, not to change the CGT method.

No. The gain from the deemed sale is disregarded and deferred until the year you actually sell (section 112-160). There is no assessment, payment or election in 2027. In the sale year you bring two amounts to account: the deferred gain (taxed as a discount capital gain under the old rules) and the post-2027 gain (taxed on the CPI-indexed real gain with the 30% minimum).

Division 119 tests only post-1-July-2027 gains. It works out 30% of that gain and compares it with the ordinary income tax attributable to it; if the ordinary tax is less, you pay the difference. It is a floor, not a flat rate: taxpayers in the 30% bracket and above never meet it, taxpayers in the lowest bracket meet it on every dollar. Deferred gains are outside it entirely, and anyone who receives an Age Pension or another listed income-support payment in the sale year is exempt (section 119-15).

Because indexation removes inflation and the discount never did. Under the discount you paid your rate on half the nominal gain; under indexation you pay your rate (or 30%, if higher) on the gain above CPI. The two are equal when inflation is exactly half the nominal gain. At 2.5% CPI, taxpayers in the 30% bracket or above pay more under the new method only when growth after 1 July 2027 runs above roughly 4.5% to 4.8% a year. The calculator reports your own crossover rate.

You need evidence of market value on that date if you want to rely on market value. The alternative is Treasury's apportioning formula (a constant-growth path from purchase to sale), which is still an exposure draft and is not modelled here. You choose between them in the tax return for the year you sell, so keep contemporaneous evidence from June 2027 and obtain a retrospective valuation shortly after the date. In a falling market the two methods can give materially different splits.

CGT at your flat marginal rate (including Medicare levy) on the taxable amount; the 30 June 2027 value projected from your growth rate unless you enter one; indexation of the reset cost base at a constant CPI from 1 July 2027; selling costs as a flat percentage of the sale price; proceeds before any loan repayment. It excludes rent, holding costs, land tax and the return on redeployed proceeds, so it isolates the CGT question. Pair it with the cash flow and negative gearing calculators for the full picture.