Reform status tracker
The proposed 2027 Australian property tax reforms are still moving. This page tracks the legislative status of each measure - proposed, before Parliament, or legislated - with the latest dated update. It is the same status the Byrz engine models, so the report you run never contradicts the tracker.
| Measure | Status | Starts |
|---|---|---|
| CGT split + 30% minimum tax floor | Proposed | 1 July 2027 |
| Negative-gearing restriction (established residential) | Proposed | 1 July 2027 |
| Trust minimum tax (30%) | Proposed | 1 July 2028 |
| Division 296 super tax (TSB > $3M) | Before Parliament | 2025-26 income year (proposed) |
| Stage-3 lower-band rate cuts | Legislated | 1 July 2026 (15%) / 1 July 2027 (14%) |
| $1,000 instant work-expense deduction | Proposed | 1 July 2026 |
Announced policy intent only. No Bill yet. Treat as conditional. · Starts 1 July 2027.
Capital gains split at 1 July 2027. Pre-2027 gain keeps the 50% discount; post-2027 gain is indexed-real only with no discount and a 30% minimum effective-tax floor.
Announced policy intent only. No Bill yet. Treat as conditional. · Starts 1 July 2027.
Net losses on established residential property acquired after Budget night (12 May 2026) can no longer offset salary or other income - only future residential rental income.
Announced policy intent only. No Bill yet. Treat as conditional. · Starts 1 July 2028.
Discretionary-trust net income faces a 30% minimum, capping income-splitting to low-rate beneficiaries. A restructure-relief window runs 1 Jul 2027 - 30 Jun 2030.
A Bill exists but has not passed in its current form. Scope may change. · Starts 2025-26 income year (proposed).
An extra 15% on the portion of super earnings attributable to a Total Super Balance above $3M (unindexed), calculated on a notional basis that includes unrealised gains.
Passed into law. The engine treats it as certain. · Starts 1 July 2026 (15%) / 1 July 2027 (14%).
The 16% lowest income-tax band falls to 15% from 1 July 2026 and 14% from 1 July 2027 - changing how much tax a negatively-geared loss saves and how much CGT applies on sale.
Announced policy intent only. No Bill yet. Treat as conditional. · Starts 1 July 2026.
A standard $1,000 automatic work-related expense deduction. Minor for property modelling but it shifts marginal taxable income, which feeds the negative-gearing and CGT maths.
Tracker published. Status reconciled across all six measures against the 2025 Budget papers and the current parliamentary record.
Budget-night acquisition cutoff for the negative-gearing restriction confirmed at 12 May 2026.
Division 296 still before Parliament - not passed in current form; unrealised-gains treatment remains the most contested element.
2025 Federal Budget restated the CGT split, negative-gearing restriction and trust minimum tax with unchanged start dates.