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Free tool: 2026 CGT reforms

Valuation or short-cut?

Compare the tax outcome of getting a market valuation at 30 June 2027 against using the short-cut formula, for an asset bought before and sold after 1 July 2027. Change any input and every figure updates.

Your asset

Purchase
$
The amount paid to acquire the asset, excluding other costs.
At 30 June 2027
$
What a professional valuation would likely show.
$
Sale
$
Assumptions
%
Include the Medicare levy. The top rate is 47%.
% a year

Calculating…

Break-even market value

Market value growth

Tax payable

Breakdown

General information only, not tax advice. The CGT reforms are now law, but the short-cut (apportionment) method is set by a ministerial instrument that is still in draft, so its details may change. Assumes an individual or trust, with the 50% discount applied to the gain to 30 June 2027 when the asset is held at least 12 months from purchase to sale, a purchase price that is the whole cost base, no spending on the asset after 1 July 2027, and the 30% minimum tax on gains after 1 July 2027. Your effective rate is applied to the whole gain, and capital losses are simplified. Indexation is estimated from your CPI assumption rather than actual quarterly index numbers.

The tool shows the direction. A valuation sets the number.

If a market valuation looks likely to pay for itself, talk to us about a 30 June 2027 valuation prepared under APES 225.

Discuss a 30 June 2027 valuation