Behaviour|11 min read
Capital Gains Tax (Australia): The Basics and 2027 Changes
Capital gains tax applies when a CGT event produces a gain. Learn the current 50% discount and the indexed cost-base rules from 1 July 2027.
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Australian Investment Tax and Records
Australian investment tax and record-keeping explained clearly: capital gains, parcel selection, carried-forward losses, wash-sale risks, and the evidence investors need to retain.
5 articles in this topic
Concepts|10 min read
CGT Parcel Selection (Australia): FIFO vs Specific Parcels
CGT parcel selection decides which shares or ETF units are sold. From 1 July 2027, each parcel can have separate pre- and post-reform tax components.
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Concepts|9 min read
Carry-Forward Capital Losses (Australia): How Long They Last
Unused net capital losses can carry forward indefinitely. From 1 July 2027, they must be applied across four gain categories in a fixed order.
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Strategy|9 min read
Tax-Loss Harvesting and Wash Sales (Australia): Where the ATO Draws the Line
Tax-loss harvesting realises genuine losses; wash sales manufacture a tax benefit. From 1 July 2027, losses follow a new statutory order.
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Concepts|8 min read
Investment Tax Record Keeping (Australia): What to Keep and For How Long
Investment tax records are the evidence for your CGT and income calculations. Practical outcome: keep buy/sell contracts, DRP records, and AMMA adjustments for the holding period plus at least five years after disposal.
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