Sell Before or After 30 June? Compare CGT by Tax Year

The timing of your asset sale determines which financial year the capital gain falls into. Selling before 30 June means paying CGT this year; selling after 1 July pushes it to next year's tax return.

This matters if your income varies between years, or if you want to spread capital gains across multiple tax years. Use this calculator to compare the impact.

The two panels below start from one long-held parcel: bought 15 March 2023 for $100,000 and sold for $160,000, a gain of $58,000 after selling costs, held well past 12 months on both sides so discount eligibility is identical either way. The sale moves from 15 June 2026 to 15 July 2026 — across the 30 June boundary — and the seller's other income falls from $130,000 to $70,000 in the later year. That income drop is doing the work on purpose: hold income steady and a pure deferral across 30 June changes which return the gain lands in and almost nothing else. Edit either panel to model your own figures.

One 1 July is not like the others. The 50% CGT discount applies only to disposals before 1 July 2027 where you have held the asset for 12 months and a day; from 1 July 2027 it is abolished and replaced by cost-base indexation plus a 30% minimum tax on the real gain, regardless of holding period. So deferring a sale from 30 June 2027 into the following week does not merely move the gain into the next return — it changes which CGT regime the gain is taxed under. For a sale on or after 1 July 2027, use the CGT reform calculator.

Scenario A: Sell before 30 June

Scenario B: Sell after 1 July, on lower income

Applies to both scenarios

1 month after Scenario A

Share
01INPUTS
Scenario B saves $1,680.00 in tax compared to Scenario A.This difference is mainly driven by the CGT discount and your marginal tax rate.
02RESULTS

Scenario A

Sell before 30 June
Determines the financial year and 12-month discount test.
Buying/selling costs, stamp duty, legal fees, agent fees
Amounts that must reduce the cost base, such as Div 43 capital works deductions claimed or claimable, or a return of capital
Allowable current-year and carried-forward losses, excluding collectable and personal-use losses
Your taxable income excluding this capital gain

2025-26 Capital Gains Tax rates

Held 39 months — 50% CGT discount applies
Capital Gain
Your capital gain is $58,000.00
CGT Discount
50% CGT discount applied: $29,000.00
Additional Tax
This capital gain increases your tax by approximately $10,960.00

Tax Comparison

MetricBefore SaleAfter Sale
Taxable income$130,000.00$159,000.00
Income tax$29,788.00$40,168.00
Medicare levy$2,600.00$3,180.00
Total tax$32,388.00$43,348.00

Scenario B

Sell after 1 July, on lower income
Determines the financial year and 12-month discount test.
Buying/selling costs, stamp duty, legal fees, agent fees
Amounts that must reduce the cost base, such as Div 43 capital works deductions claimed or claimable, or a return of capital
Allowable current-year and carried-forward losses, excluding collectable and personal-use losses
Your taxable income excluding this capital gain

2026-27 Capital Gains Tax rates

Held 40 months — 50% CGT discount applies
Capital Gain
Your capital gain is $58,000.00
CGT Discount
50% CGT discount applied: $29,000.00
Additional Tax
This capital gain increases your tax by approximately $9,280.00

Tax Comparison

MetricBefore SaleAfter Sale
Taxable income$70,000.00$99,000.00
Income tax$11,520.00$20,220.00
Medicare levy$1,400.00$1,980.00
Total tax$12,920.00$22,200.00
03BREAKDOWN

This calculator provides estimates only and does not constitute financial advice. Actual amounts may vary based on individual circumstances. Consult a registered tax agent for personalised guidance.

Edit inputs ↑

How to use this comparison

  1. Review the pre-filled scenarios — we've set up realistic defaults for comparison
  2. Adjust the numbers — enter your actual purchase price, sale price, and dates
  3. Compare the results — see the tax difference highlighted at the top
  4. Share or bookmark — the URL updates as you change inputs

How Capital Gains Tax Works

When you sell an asset for more than you paid, the profit is a capital gain. In Australia, this gain is added to your taxable income and taxed at your marginal rate. The amount of tax you pay depends on your total income that year, how long you held the asset, and whether any exemptions apply.

Key factors affecting your CGT

  • Holding period: Assets held for 12+ months qualify for the 50% CGT discount before 1 July 2027, halving your taxable gain; CPI cost base indexation and a 30% minimum tax apply to gains from that date
  • Your income: Higher income means a higher marginal tax rate on your capital gains
  • Asset type: Your main residence is generally CGT-free; investment properties and shares are not
  • Cost base: Includes purchase price plus costs like stamp duty, legal fees, and improvements

Use the calculator above to model your specific situation. Adjust the inputs to see how different scenarios affect your tax outcome.

Frequently asked questions

Does it matter which financial year I sell in?
Yes, it can — but usually because of your income, not the date itself. The capital gain is added to your taxable income for the year you sell. If your income is lower next year (e.g., retiring, taking leave), deferring the sale could mean paying less tax overall; if your income is the same in both years, deferring across an ordinary 30 June mostly just changes which return the gain appears in. Deferring across 1 July 2027 is a bigger decision than the usual year shift, because the 50% CGT discount is abolished from that date.
When is the CGT discount calculated?
The 12-month holding period is based on the actual sale date, not the financial year. If you've held for 11 months and the sale will still fall before 1 July 2027, waiting until after 1 July might also get you the CGT discount. That is no longer true across the 30 June 2027 boundary: from 1 July 2027 the general 50% discount is abolished, so a sale pushed into that year gets no discount however long you have held.
Can I split a sale across two financial years?
Not a single sale—the full gain falls in the year of sale. However, if selling multiple assets, you can strategically sell some before and some after 30 June.
What about the settlement date?
For property, the CGT event occurs on the contract date (exchange), not settlement. For shares, it's the trade date. Make sure you know the correct date for your asset type—it also decides which side of 1 July 2027 your sale falls on.
Should I bring a sale forward to beat 1 July 2027?
It depends on the gain and how long you would otherwise hold. Selling by 30 June 2027 locks in the 50% discount on the whole gain. Selling later splits the gain: the part accrued to 30 June 2027 keeps the legacy discount under the transitional rules, and the part accrued after gets CPI cost-base indexation plus a 30% minimum tax on the real amount. For a slow-growing asset, indexation can shelter most of the later growth; for a fast-growing one, the lost discount usually costs more.

What to do after this comparison

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2026-27

This calculator is an estimate tool and may not cover all personal circumstances. For state-based taxes, confirm details with your state or territory revenue office.

Most searched navigate · open