⚠️ Important Timing Considerations – Especially Around Financial Year-End Scenario Overview ???????? BUYER (Grantee of Option) ✅ CGT Acquisition Date ???? Cost Base for the Buyer ????️ The 50% CGT discount will only apply if the asset is sold on or after 10 August 2025. ???????? SELLER (Grantor of Option)
Labor’s Negative Gearing – limited to New Construction Labor may implement tax policies of negative gearing restrictions, reduction of the CGT discount, and ending excess dividend imputation if it wins government next year. If you hold any investments you may be subject to Labor’s negative gearing restrictions which would likely
Opportunity to help family member get into the property market. A child or grandchild may not qualify for a home loan in their own right, however the parents or grandparents don’t want to go guarantor, or want to ensure the child is able to make the commitment to purchase a
Capital Gains Tax on Deferred Property Settlements over 12 months A recent ruling on Capital Gains Tax on Deferred Settlement over 12 months by the ATO TD 94/89 has clarified a position in relation to capital gains tax – when a contract for sale has a deferred settlement period, this
