Australia: Capital Gains Tax

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Article
Tax Reform Update – Government’s Post-Budget Carve-outs And The New Start-up CGT Concession
The Australian Government has announced significant revisions to its 2026 tax reform package following intensive consultation, including expanded small business CGT concessions, a new innovative business CGT discount for early-stage investors, and broadened exemptions for testamentary trusts. These adjustments respond to industry feedback while maintaining the fundamental architecture of replacing the 50% CGT discount with cost base indexation and introducing a 30% minimum tax on trust distributions.
Australia Tax
PA
Piper Alderman
Article
Mitigating The Unseen: Why Tax Due Diligence Is Critical When Acquiring An Australian Entity
Acquiring an Australian business involves more than just agreeing on a purchase price. Historical tax exposures lurking beneath financial statements can significantly erode deal value if left unexamined. Understanding the hidden risks of open audit windows, substantiation requirements, and capital gains tax obligations is crucial for protecting your investment and ensuring the true economic reality of your acquisition.
Australia Commercial
GGI Global Alliance
Article
Federal Budget 2026–27: Implications For Australia’s Renewable Energy Sector
Australia's 2026-27 Federal Budget introduces targeted capital gains tax reforms for foreign investors in renewable energy infrastructure while focusing on system integration and market modernisation. The Budget notably avoids substantial new funding for large-scale renewable generation, raising questions about how the nation will achieve its ambitious 82% renewable electricity target by 2030.
Australia Energy
HR
Holding Redlich
Article
Significant And Retrospective CGT Changes For Taxable Australian Property: Draft Legislation Released
The Australian Government has released draft legislation proposing significant and retrospective changes to foreign resident capital gains tax rules, dramatically expanding what constitutes taxable Australian real property. These changes will apply to past transactions dating back to 2006, existing investments, and future deals, with only limited transitional relief for renewable energy assets until 2030.
Australia Tax
CC
Corrs Chambers Westgarth
Article
Proposed Changes To CGT Non-resident Withholding To Impact M&A Timetables
The Australian Treasury has released exposure draft legislation that significantly expands capital gains tax obligations for non-residents, introducing new ATO notification requirements for transactions valued at $50M or more and fundamentally shifting due diligence responsibilities from vendors to purchasers. These changes will impact M&A deal processes, compliance timelines, and risk allocation between parties in cross-border transactions involving Australian assets.
Australia Commercial
KL
Herbert Smith Freehills Kramer LLP
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