Proposed 2026/27 rules: Capital gains are indexed by CPI on a per-contribution basis. The real gain (nominal gain minus inflation adjustment) is taxed at the higher of your marginal rate or 30%. For super, the higher of 15% fund rate or 30% applies. These rules are subject to legislative confirmation.
At a glance — 10-year after-tax outcome (non-super)
After-tax portfolio value over time
Non-super — Current rulesNon-super — Proposed rulesSuperannuation (unchanged)
Full comparison — after-tax outcomes across all timeframes
Timeframe
● Current rules
50% CGT discount at MTR
● Proposed rules
Indexation method, 30% min
Superannuation
Unchanged — 10% effective rate
All figures show after-tax portfolio value and CGT paid on assumed disposal at the end of each period. Dividends are taxed annually as received throughout the holding period. Super is non-concessional (after-tax contributions, no entry tax); income taxed at 15% with franking credits offsetting fund tax; capital gains taxed at 10% for assets held more than 12 months, or 15% for assets held 12 months or less. Super CGT rules are unchanged by the proposal. Proposed rules apply CPI indexation to the non-super cost base on a per-contribution basis; tax on real gains at the higher of MTR or 30% minimum.
Free Consultation
Want to know what's right for your situation?
The proposed CGT changes could significantly affect your investment strategy. Our advisers can model your exact numbers, review your portfolio structure, and help you position ahead of the changes.
This calculator is provided by Construct Wealth for educational purposes only and does not constitute financial advice.
Proposed CGT indexation rules are based on the 2026/27 Federal Budget announcement and are subject to legislative change.
Please speak with a Construct Wealth adviser before making investment decisions.
