Tax Incentives

Australia’s capital gains tax discount continues to be a fixture in the tax landscape in 2026. This article explains how the discount, introduced in 1999, allows individuals and trusts to halve their taxable gain after holding assets for over twelve months while superannuation funds benefit from a one third reduction. It explores recent Senate inquiries, Treasury costings and political debates that keep reform options on the table. Read on for insights on how proposed changes may influence investors, the property market and the broader economy.