>Following the passage of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026, the long-standing 50% CGT discount for individuals, trusts and partnerships will be replaced from 1 July 2027 with a cost-base indexation model and a new 30% minimum tax rate on capital gains.

>随着《财政部法律修正案（税收改革第1号）2026法案》通过，个人、信托和合伙企业的长期50%资本利得税折扣将从2027年7月1日起被成本基础指数化模型取代，并引入30%的最低资本利得税率。

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