{
  "updated": "2026-08-26",
  "description": "Legislated Australian capital gains tax settings over time. Not a measured rate paid — a timeline of what the law says, with the Act and the date each setting applies.",
  "transcription": {
    "why": "CGT is a legal setting, not a statistical series. The figures below are read from the Budget and the Act, not estimated from tax collections.",
    "how": "Each row names the instrument it came from. Effective rates for a particular taxpayer are not computed here — they depend on income, holding period and asset type.",
    "verifiedOn": "2026-08-26"
  },
  "source": {
    "publisher": "Australian Government",
    "url": "https://budget.gov.au/content/04-tax-reform.htm",
    "act": "Treasury Laws Amendment (Tax Reform No. 1) Act 2026",
    "actUrl": "https://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/bd/bd2526/26bd067",
    "royalAssent": "2026-06-26",
    "retrieved": "2026-08-26",
    "method": "manual",
    "note": "International CGT league tables mix nominal and real rates and are not published here. Treasury's own Budget explainer says those comparisons are not direct."
  },
  "regimes": [
    {
      "id": "discount-50",
      "appliesFrom": "1999-09-21",
      "appliesTo": "2027-06-30",
      "label": "50% CGT discount",
      "summary": "Australian resident individuals and trusts discount a capital gain by 50% after a 12-month holding period. Companies have no discount. Complying super funds keep a one-third discount.",
      "status": "current"
    },
    {
      "id": "indexation-30-floor",
      "appliesFrom": "2027-07-01",
      "appliesTo": null,
      "label": "CPI cost-base indexation and 30% minimum tax",
      "summary": "For CGT events on or after 1 July 2027, the 50% discount is replaced by CPI cost-base indexation for assets held at least 12 months, with a 30% minimum tax on the post-1 July 2027 portion of the real gain. Gains accrued before that date keep the old treatment. New residential builds may elect to keep the 50% discount. Complying super funds keep the one-third discount. Main residence exemption unchanged.",
      "status": "legislated",
      "instrument": "Treasury Laws Amendment (Tax Reform No. 1) Act 2026",
      "royalAssent": "2026-06-26"
    }
  ]
}