What is the Innovative Business CGT Concession?
A plain-English overview of the proposed IBCC: who it's for, what the company must do, and how it fits into the wider CGT reform.
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
What's proposed, what's law, and what it means for founders, directors and shareholders. Each guide shows when it was published.
A plain-English overview of the proposed IBCC: who it's for, what the company must do, and how it fits into the wider CGT reform.
Where each part of the CGT reform is up to, from the enacted Tax Reform No. 1 Act to the IBCC bill and the trust changes.
Gains from 1 July 2027 are taxed under new rules. These are the records every private company and shareholder should check now.
Work through 24 real-world scenarios and compare the tax on each route, before and after the reform.
General information only, not tax advice. Measures may change as legislation progresses.