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The CGT reform is law and starts on 1 July 2027. The IBCC is still a bill. Content last reviewed 13 November 2026. See status

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Disclaimer

Last updated 13 November 2026

General information only, not tax advice. Measures may change as legislation progresses.

Consig Group Pty Ltd provides general information and tools about Australia's capital gains tax reform, including the proposed Innovative Business CGT Concession (IBCC). We are not a registered tax agent, and nothing on this site is a tax agent service.

The CGT calculator

The calculator's worked examples are illustrative. They use simplified assumptions (a flat CPI rate, the top marginal tax rate, and the readings of the law set out under "Assumptions and caveats" on the calculator page), and some results rest on proposed law or conditional readings. They are not a calculation of your tax.

The eligibility checker

The checker gives an indicative result based on a simplified version of the IBCC bill introduced on 27 October 2026. It doesn't apply the full innovation or predominant activity tests, connected entity rules, or how specific share terms affect the "at risk" requirement. Its result is not a determination of eligibility.

Before you act

Before making decisions about your company, shares or tax position, get advice from a registered tax agent or qualified adviser who can consider your circumstances. You can check a tax agent's registration on the Tax Practitioners Board register.

Accuracy

We review IBCC content when new material is released. Content was last reviewed on 13 November 2026. The law may have changed since.