The CGT General Discount and Negative Gearing: What’s Changing from 1 July 2027

Current as of: 29 July 2026.

From 1 July 2027, the proposed CGT rules introduce a deemed disposal mechanism, four new categories of capital gains, a new seven-step method statement, and the return of indexation in certain circumstances. They also interact with proposed changes relating to negative gearing. Understanding how these rules interact will be critical when advising your clients with existing assets.


In this practical session, Fletch Heinemann, Principal at specialist tax law firm HLS Tax Law, unpacks the Bill in detail and uses case studies to explain how the proposed rules could impact your clients.

After the session, you will be able to:

  • Understand the new negative gearing rules and when the existing rules will continue to apply
  • Understand the deemed disposal mechanism and how it affects existing assets
  • Identify the four new categories of capital gains
  • Apply the new seven-step capital gains method statement
  • Understand when indexation may be available
  • Recognise when the 50% discount may still apply

You can access the presentation slide handout here, a full size version of the presentation slides here, or watch the webinar recording below.

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