Upcoming events
complimentary 3-part webinar series
2026 Budget Reforms: Navigating the new tax landscape
The 2026 Federal Budget introduces the most significant changes to capital gains taxation in a generation. From 1 July 2027, the 50% CGT general discount will be progressively replaced by a new framework — one that introduces four categories of capital gains, a new method statement, and a minimum 30% tax that raises fundamental questions about how assets should be held. At the same time, losses on residential dwellings will be quarantined, ending the era of freely deductible negative gearing for affected properties.
This three-part series from HLS Tax Law works through the new rules in detail, in the order you’ll need to understand them. We start with the CGT changes — the foundation for everything that follows — before turning to the negative gearing quarantining rules and their interaction with the new CGT framework. The final session examines Division 119’s minimum 30% tax, the structural implications for trusts and companies, and what remains unresolved while legislative detail is still outstanding.
Each session is practical, built around case studies and designed to give you a working understanding of the rules — not just an outline of them.
Webinar 1
The CGT general discount — what's changing and what's not
The 50% CGT general discount is on its way out — but the transition is anything but simple. This is the first of three complimentary webinars works through the new rules in detail, with case studies to help you apply them in practice.
By the end of this session, you’ll have a clear understanding of how to classify your clients’ capital gains correctly under the new regime and what the transition means for their existing assets.
24 June 2026
12pm – 1pm Brisbane time (AEST)
Webinar 2
Negative gearing — the quarantining rules explained
From 1 July 2027, losses on certain residential dwellings will no longer be freely deductible against other income.
Building on the CGT rules from Webinar 1, this session focuses on clients with negatively geared residential property — helping you identify who is affected, how to calculate and apply quarantined losses, and what trustees will need to communicate to beneficiaries under the new rules.
8 July 2026
12pm – 1pm Brisbane time (AEST)
Webinar 3
Division 119 — the minimum 30% tax on capital gains
The new Division 119 introduces a minimum 30% tax on capital gains — and with it, some significant structural questions for advisers and their clients.
This final session looks at how the minimum tax interacts with CGT and negative gearing reforms. You’ll leave with a practical understanding of how to review your clients’ existing structures, compare outcomes across different holding arrangements, and manage client expectations while significant legislative detail remains outstanding.
22 July 2026
12pm – 1pm Brisbane time (AEST)