complimentary 3-part webinar series
2026 Budget Reforms: Navigating the new tax landscape
The Treasury Laws Amendment (Tax Reform No. 1) Bill 2026 sets out the 2026 budget’s changes to CGT (the general 50% discount and new minimum 30% tax) and negative gearing.
This three-part series from HLS Tax Law works through the Bill in detail. We start with the CGT changes 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 on capital gains and works through a series of case studies.
Each session is practical, built around case studies and designed to give you a working understanding of the Bill.
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 webinar works through the Bill in detail, with case studies to help you apply them in practice.
What we cover:
- The deemed disposal mechanism and how it splits assets into pre- and post-1 July 2027 components
- The four new categories of capital gains and how to classify them
- The new seven-step capital gains method statement
- The return of indexation — who can use it and when
- Carve-outs that preserve the 50% discount for new residential dwellings and affordable housing
- Transitional rules for pre-CGT assets and assets acquired between 1985 and 1999
- What trustees need to provide to beneficiaries under the new rules
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.
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Webinar 2
Negative gearing — the quarantining rules explained
From 1 July 2027, negative gearing will be a thing of the past for residential dwellings, with a couple of key exceptions and caveats. This webinar unpacks the quarantining rules and their interaction with the new CGT framework.
What we cover:
- Which residential dwellings are caught and which are excluded
- How quarantined amounts are calculated and carried forward
- The order in which quarantined losses can be applied
- Transitional rules for properties acquired before Budget night
Building on the CGT rules from Webinar 1, this session focuses on clients with negatively geared residential property.
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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 webinar breaks down the mechanics and the planning considerations.
What we cover:
- How the minimum 30% tax is calculated and when it applies
- The interaction between the minimum tax, indexation and the CGT discount election
- Which taxpayers and structures are most affected
This final session brings the series together, looking at how the minimum tax interacts with everything covered in Webinars 1 and 2. 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.
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