Sources
Citations for every number, scenario and rule used in the calculator. See /methodology for how we apply them.
Official
The calculator's brackets, discount rule, indexation method and main-residence rules are taken directly from these.
- ATO — CGT discount ↗The 50% individual / 33⅓% complying-super-fund split.
- ATO — Indexing the cost base ↗Per-element indexation, 3-dp factor rounding, 30 Sept 1999 freeze.
- ATO — Cost base of assets ↗
- ATO — Cost base adjustments for capital works (Div 43) ↗Depreciation claimed reduces cost base on sale.
- ATO — Treating former home as main residence ↗Six-year absence rule.
- ATO — Consumer Price Index (Appendix 2) ↗Canonical quarterly series used in our static CPI table.
- ABS — Consumer Price Index, Australia (quarterly) ↗Live CPI data. The calculator mirrors the published quarterly series.
- Senate Select Committee on the Operation of the CGT Discount — Final Report (17 March 2026) ↗
- Parliamentary Budget Office — Negative gearing and CGT reform costing ↗
Big 4 + law firms + professional bodies
Pre-budget analysis from the firms whose clients are asking the same question this tool answers.
- PwC AU — Federal Budget insights 2026-27 ↗
- Corrs Chambers Westgarth — Federal Budget 2026-27: a preview ↗
- Grant Thornton — Changes to CGT discount and its potential impact ↗
- RSM Australia — How proposed CGT reforms could affect property investors ↗
- MinterEllison — CGT changes for foreign investments ↗Out of scope for this tool — foreign-resident CGT.
- Baker McKenzie — Australia: Expands the Foreign Resident CGT Net ↗
- ASFA — Submission to Senate Select Committee (Feb 2026) ↗
Where each scenario comes from
Every scenario preset in the calculator traces back to one or more of these.
- Allegra Spender MP — Tax White Paper (March 2026) ↗Origin of the Hybrid model — indexation + small discount, time-apportioned grandfathering.
- McKell Institute — Holden & Cavanough property-differentiated CGT ↗70% new attached / 50% new houses / 35% existing — Albanese-backed framing reported May 2026.
- Grattan Institute — CGT discount commentary ↗Long-standing case for reducing the discount to 25%.
- Henry Tax Review (2010) — Replace discount with 40% ↗
Media (pre-budget reporting)
Public-record reporting on the shape of the leak and the policy debate around it.
Cross-check calculators
Tools we sanity-check our worked examples against.
- Stockspot — CGT Calculator with proposed indexing ↗Hybrid time-apportionment model — our Test 1 reference.
- EEA Advisory — Will the 50% CGT Discount Survive 2026 Budget? ↗Source of the EEA top-MR worked example (Tests 2 + 3).