Tax reform explainers
Explainers on the 2027 property tax reform.
Direct explainers of what the proposed measures change, who they affect, and what the numbers look like. Statutory references where they bite. Worked examples drawn from the same engine that powers the report.
· 8 min read
How the proposed 2027 negative gearing restriction works (and what it changes for established residential property)
What the proposed 2027 negative-gearing restriction actually changes, who it applies to, and how much it could cost an investor with a leveraged Sydney property.
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· 10 min read
Should you sell your investment property before 1 July 2027? A worked example.
CGT split, indexed gain only, 30% minimum tax floor - the numbers for selling pre-reform vs holding a sample $1.85M Sydney property to 2032.
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· 12 min read
Which ownership structure is best for an Australian investment property in 2027?
Six structures, side-by-side, under the proposed reform. The structure that wins on tax often loses on flexibility - here is how to read the trade-off.
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· 9 min read
Division 296 explained: how the >$3M super tax affects SMSF property
The $3M threshold is not indexed. For SMSF property owners, bracket creep pulls more members into Div 296 every year - and the mechanic is notional, not realised.
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· 7 min read
Stage 3 tax cuts and what they mean for Australian property investors
Stage 3 lowers the bottom-bracket rate from 16% (2026) to 15% (2027) to 14% (2028). Smaller tax savings on negative gearing, smaller CGT on long-term gains - the maths is shifting under everyone.
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· 8 min read
NSW land tax and the 2027 negative-gearing change: how they interact
NSW land tax sits at 1.6% on unimproved land value above the threshold. It is deductible against rental income - until the 2027 negative-gearing restriction quarantines the loss.
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· 8 min read
What is the 30% CGT minimum tax floor? Worked examples for property investors
Three taxpayer scenarios - high income, average income, retiree - and where the 30% floor actually bites in each. Spoiler: not always where you would expect.
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· 9 min read
Trust minimum tax (2028): how the proposed 30% floor changes discretionary trust property
Discretionary trusts have streamed income to low-rate beneficiaries since forever. The 2028 floor caps that. The restructure-relief window (Jul 2027 – Jun 2030) exists to help trusts get out before it bites.
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