# Australian capital gains tax legislative changes

> Live situation record from CLSTR: https://clstr.news/situations/australian-capital-gains-tax-legislative-changes
> Updated: 2026-08-20T04:55:27.000Z. Sources: 3. Developments: 2.

Australia is implementing significant changes to its capital gains tax (CGT) framework. Starting July 1, 2027, long-standing rollover protections will be removed for assets acquired before the deadline. This change means tax liabilities may be triggered by life events such as death or divorce even if an asset has not been sold, potentially forcing the sale of family homes or investment portfolios to cover costs.

In response to industry concerns, the government has amended legislation to provide specific concessions for the renewable energy sector. A 50% CGT discount for foreign investors in renewable energy assets has been extended from 2030 to 2040. This extension aims to provide stability for long-term infrastructure projects and prevent a “fire sale” of assets, ensuring continued investment in wind, solar, and battery projects during the national energy transition.

## Timeline

### 2026-08-20: Australia extends renewable energy tax concession to 2040

Australia has extended a 50% capital gains tax discount for foreign renewable energy investors from 2030 to 2040 to ensure investment stability for the energy transition.

3 sources. https://clstr.news/cluster/australia-extends-renewable-energy-tax-concession-to-2040

### 2026-08-09: Australia capital gains tax rollover protections to end in 2027

Australian capital gains tax rollover protections are set to expire on July 1, 2027, potentially forcing the sale of assets to cover tax liabilities in deceased estates.

22 sources. https://clstr.news/cluster/macquarie-raiders-defeat-parkes-spacemen-in-rainy-pmp-season-finale

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Cite as: Australian capital gains tax legislative changes. CLSTR, https://clstr.news/situations/australian-capital-gains-tax-legislative-changes