Australia’s 2027 capital gains tax changes have been legislated, and Navexa will update its Australian tax reporting tools to support them.
What Is Changing?
Capital gains tax (CGT) is the tax that may apply when you dispose of an investment or another CGT asset for a profit.
The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received Royal Assent on 26 June 2026. The new CGT treatment generally applies to affected gains accruing from 1 July 2027.
For eligible assets and taxpayers, the changes include:
Replacing the existing 50% CGT discount with cost-base indexation for affected gains accruing from 1 July 2027.
Introducing a minimum 30% tax rate that may apply to the real component of certain capital gains.
Introducing transitional treatment for eligible assets owned before 1 July 2027 and disposed of afterwards.
Cost-base indexation adjusts an asset’s cost base for inflation when calculating a capital gain.
The rules contain eligibility requirements, exceptions and additional provisions that may depend on the asset, taxpayer and individual circumstances.
What About Existing Holdings?
Existing holdings will not necessarily have their entire gain calculated under the new rules.
For eligible assets owned before 1 July 2027 and disposed of after that date, the gain will generally be divided into two components:
The gain accruing up to 30 June 2027 remains subject to the existing rules. This includes the 50% CGT discount where the asset and taxpayer are eligible.
The gain accruing from 1 July 2027 is generally subject to cost-base indexation and the new minimum-tax rules.
The transitional calculation may use the asset’s market value just before 1 July 2027 or an apportioning method determined under the legislation.
For listed shares, a quoted market price may be used when determining the value. The Australian Taxation Office (ATO) is expected to provide further guidance and calculation tools.
The transitional rules do not generally create an immediate tax payment on 1 July 2027. The relevant gain or loss is deferred until the asset is later disposed of or another applicable CGT event occurs.
What Navexa Supports Now
Navexa’s current Capital Gains Tax report uses the tax rules applying to current reporting periods.
This includes applying the existing 50% CGT discount to eligible gains where the relevant requirements are met.
Navexa does not yet apply the future indexation, minimum-tax or transitional calculations to its reports.
What Navexa Will Support
Navexa will update its Australian tax reporting tools to support the legislated changes.
The exact workflow and release timing have not yet been announced. We’ll publish further information before the new rules begin affecting Navexa tax reports.
This may include updated guidance about:
How Navexa determines or records an asset’s value just before 1 July 2027.
How pre- and post-1 July 2027 gains appear in reports.
How indexation is applied to eligible gains.
Whether customers need to provide any additional information.
What You Need To Do
You don’t need to rename, divide or recreate your existing holdings in Navexa.
Continue keeping your portfolio records complete and accurate, including:
Buy and sell trades.
Brokerage and other transaction costs.
Corporate actions.
Transfers between portfolios or brokers.
Other transactions that affect a holding’s quantity or cost base.
We’ll publish updated instructions if customers need to review or add information before the new calculations apply.
Official Information
For official information about the changes, see:
Navexa provides portfolio tracking and tax reporting tools based on the data recorded in your account. This information is general in nature and is not tax advice. Review your records and speak with a registered tax agent about how the changes may apply to your circumstances.
Remember, this is general information, not personal financial advice.