Founders and start-ups
See how the new rules treat founder and employee shares, and whether the proposed IBCC could apply to your company.
Capital gains tax reform · from 1 July 2027
Navigate the CGT changes with confidence.
The 50% CGT discount ends for gains from 1 July 2027. Consig helps every Australian private company and its shareholders learn what's changing and work out what it means for them.
For every type of Australian private company. Free, no account needed.
CGT CalculatorEnacted law
Pre-CGT shares in a family company
Founded 1979 · worth $5m at 30 June 2027 · sold for $6m in 2030
Example 9 of 24 · Companies and trusts
- Tax if sold today$0
- Tax if sold in 2030$289,307
- Gain to 30 June 2027Tax-free
- Your own figuresTry it
What's changing
Three changes are law. More are on the way.
Enacted law
Indexation replaces the 50% discount
Gains that accrue from 1 July 2027 are indexed for inflation instead of halved. Gains up to 30 June 2027 keep the discount.
Enacted law
A 30% minimum tax on capital gains
The Act adds a 30% minimum tax on capital gains, with some exemptions, such as for people receiving the Age Pension.
Enacted law
A line drawn at 30 June 2027
Assets held at 30 June 2027 are treated as sold and reacquired, so their value on that date splits each future gain.
Proposed law
New rules still before Parliament
The IBCC for innovative start-ups, and a minimum tax for discretionary trusts from 1 July 2028, are bills, not law.
Who it's for
Every kind of private company, and the people who own them.
Family companies and trusts
Understand what the reform means for long-held shares, bucket companies, surplus cash and the timing of a sale.
Shareholders and investors
Work out how the 30 June 2027 split, indexation and the minimum tax affect the shares you hold today.
Clear answers, not jargon.
We explain what's law, what's still proposed, and what it means for your company and your shares. Every guide says when it was last checked.
CGT Calculator24 scenarios
Work through the scenarios that apply to you.
- 01Pick a scenarioFounders, family companies, trusts, employees and investors, grouped by situation.
- 02Change the inputsSale price, years held, cost base and which concessions apply.
- 03Compare the routesSee the tax on each route side by side, with every step shown.
- 04See what decides itEach example names the facts and dates that change the outcome.
For innovative start-upsProposed law
The Innovative Business CGT Concession.
The IBCC would keep a 50% discount for shares in eligible start-ups. It's in a bill introduced on 27 October 2026, and the company has to register.
Insights
All insightsStart here.
IBCC2 min read
What is the Innovative Business CGT Concession?
A plain-English overview of the proposed IBCC: who it's for, what the company must do, and how it fits into the wider CGT reform.
Legislation1 min read
CGT reform timeline: what's law and what's still proposed
Where each part of the CGT reform is up to, from the enacted Tax Reform No. 1 Act to the IBCC bill and the trust changes.
Preparation1 min read
Five things to get in order before 1 July 2027
Gains from 1 July 2027 are taxed under new rules. These are the records every private company and shareholder should check now.
Before 1 July 2027
See what the changes mean for your shares.
Work through 24 real-world scenarios and compare the tax on each route, before and after the reform.
General information only, not tax advice. Measures may change as legislation progresses.