Crypto Staking Rewards & Airdrops: How the ATO Taxes Them in 2025-26 How the ATO treats staking rewards, validator income, and airdrops — ordinary income on receipt vs. CGT on later disposal, with worked examples. May 2026
CGT Reform for Inherited Property and Deceased Estates: What Heirs Need to Know from 1 July 2027 Budget 2026 didn't change the CGT death rollover — but it did change what happens when an heir later sells an inherited asset. The deceased's cost base + acquisition date determine the post-2027 split treatment. Here's the math for inheriting property, shares, and pre-1985 assets. May 2026
CGT Reform for Employee Share Schemes (ESS, RSUs, Options): How the 1 July 2027 Changes Apply to Stock Grants Budget 2026's CGT reform changes the tax on share grants that vest after 1 July 2027. Here's what ESS, RSU, ESPP and option holders need to know about taxing-point dates, parcel acquisition dates, and the interaction with the existing ESS deferred-tax election. May 2026
CGT Reform for Expats and Foreign Residents: How the 1 July 2027 Changes Apply if You Live Overseas Budget 2026's CGT reform applies the same way to foreign residents as to residents — including the 50% discount removal. But the foreign-resident main residence exemption denial (2019 rules), 15% withholding, and tax treaty relief continue. Here's the combined impact for expats and offshore-domiciled investors. May 2026
CGT Reform for Retirees: Age Pension Carve-Out + 30% Minimum Tax Impact from 1 July 2027 Budget 2026's CGT reform hits retirees on low marginal rates hardest because of the 30% minimum tax — but the Age Pension recipient carve-out preserves legacy treatment for income-support recipients. Here's what retirees need to know about timing asset sales, downsizing, and the interaction with the age pension means tests. May 2026
CGT Reform for SMSF and Super Funds: How the 1 July 2027 Changes Apply Inside Super Budget 2026 changed the CGT discount for individuals but super funds operate under a different rate regime. Here's how SMSF trustees and APRA-fund members should think about the 1 July 2027 changes — including pension-phase exemption, contribution timing, and the 10% effective CGT rate that survives the reform. May 2026
Should I Sell Before 30 June 2027? CGT Reform Decision Guide for Investors 30 June 2027 is the last day Australian individuals can sell an asset under the full 50% CGT discount. Should you accelerate sales to lock in legacy treatment? A decision framework for property, shares, ETFs, crypto, and business assets — with worked scenarios showing when accelerating helps and when it costs you. May 2026
CGT Reform for ASX Share Investors: How the 1 July 2027 Changes Apply to Stocks Budget 2026 replaced the 50% CGT discount with cost base indexation + 30% minimum tax. Here's what ASX share investors need to know about parcel methods, DRP cost base, on-market vs off-market disposals, and split treatment for parcels owned before 1 July 2027. May 2026
CGT Reform for Crypto: Bitcoin, Ethereum and Tokens from 1 July 2027 Budget 2026 ended the 50% CGT discount on crypto held >12 months. From 1 July 2027 disposals fall under cost base indexation + 30% minimum tax. Here's what BTC, ETH, altcoin and DeFi investors need to know about parcel matching, hard forks, and split treatment. May 2026
50% CGT Discount Reform: Cost Base Indexation + 30% Minimum Tax from 1 July 2027 Budget 2026 replaced Australia's 50% CGT discount with CPI cost base indexation plus a 30% minimum tax on real capital gains. The new rules apply to gains accruing after 1 July 2027 — with split treatment for assets owned at that date. May 2026
CGT Reform for ETFs and Managed Funds: AMIT Cost Base + 1 July 2027 Rules How the Budget 2026 CGT reform applies to ETFs (Vanguard, BetaShares, iShares) and managed funds. AMIT cost base adjustments, distributed capital gains, FIF interaction for foreign-asset ETFs, and DRP parcel tracking from 1 July 2027. May 2026
CGT Reform for Property Investors: Cost Base Indexation + 30% Min Tax from 1 July 2027 Budget 2026 ended the 50% CGT discount on investment property. From 1 July 2027 gains accrue under cost base indexation plus a 30% minimum tax. Before-and-after rules for properties owned at the changeover, with four worked examples covering a pre-reform sale, a 13-year split, a fresh post-2027 purchase, and a low-income retiree. May 2026
Small Business CGT Concessions Survive the 2027 Reform — Here's What's Retained Budget 2026 ended the general 50% CGT discount but small business CGT concessions are explicitly retained. Here's the 15-year exemption, 50% active asset reduction, retirement exemption, and rollover relief — all unchanged from 1 July 2027. May 2026
Share Purchase Plan (SPP) Tax 2025-26 — ESS Concessions & Reporting (ATO) SPPs are ESS interests. Use the $1,000 upfront reduction if income under $180k, 30-day rule on disposal, and CGT on sale. Worked example and 2025-26 reporting. April 2026
Franking Credits Refund Rules Explained (Australia 2025-26) Verified guide to when franking credits reduce your tax, when they can create a refund, and why the 45-day rule still matters. March 2026
The 6-Year Main Residence Rule (and When It Resets) How the absence rule works when you move out, rent your home, and want to keep the CGT main residence exemption. February 2026
50% CGT Discount Under Review: What the Senate Inquiry Means for Investors A Senate inquiry into the 50% CGT discount reports in March 2026. The OECD and unions want it cut. Here's what could change and what investors should consider. February 2026
CEX vs On-Chain Crypto Trading: Tax Differences in Australia Trading crypto on exchanges vs DeFi protocols has the same CGT rules but very different compliance requirements. Learn what the ATO expects from each. February 2026
CGT on Inherited Property Australia Inherited a property? Learn when CGT applies, how the cost base is calculated, and how main residence rules affect the tax when you sell. January 2026
Selling Rental Property | CGT Guide Australia Selling your investment property? Learn how CGT is calculated, how depreciation affects your tax, and strategies to reduce what you owe. January 2026
How the 12-Month CGT Discount Really Works A plain-English explanation of the 50% CGT discount, eligibility rules, and common mistakes Australian investors make. January 2026
Sell Before or After 30 June? CGT Timing Guide for Australian Investors Compare CGT outcomes before and after 30 June using tax brackets, discount timing, and income-year differences to reduce tax legally. January 2026
Partial PPOR Exemption: CGT Guide How the partial main residence exemption works when you rented out your home or lived elsewhere for part of the ownership period. January 2026
Using Capital Losses to Offset Capital Gains How capital losses work in Australia, when to realise them, and strategies for reducing your CGT bill through loss harvesting. January 2026
CGT Cost Base Checklist: Records You Need to Reduce Capital Gains Tax A practical CGT cost base records checklist for shares and property, including what to keep, for how long, and common mistakes. January 2026