What to look for when the capital gains tax changes are introduced to Parliament

With the legislation expected to be introduced to Parliament in the next two weeks, we will see the mechanism chosen by Treasury to effect this change, as highlighted by Julian Humphrey, Brent Murphy, Alia Lum and Amanda Maguire.

With the capital gains tax changes to be introduced to Parliament shortly, in a series of short articles we set out what we will be looking out for in terms of how Treasury has implemented the principles set out on the Budget night Tax Explainers. See previous articles in this series: What to look for when the capital gains tax changes are introduced to Parliament Capital gains tax changes – what to look out for: Part II Capital gains tax changes – what to look out for: Part...

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Authors: Julian Humphrey, Brent Murphy,

Published Date: 25 May 2026