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Tax reform – Innovative Business CGT Concession

The government announced a CGT concession for eligible investors in innovative start-ups.

Published 30 October 2026

Following the announcement of changes to capital gains tax (CGT) in the 2026–27 Budget, the government consulted on the design of an Innovative Business CGT Concession (IBCC). The concessional CGT treatment is intended to support investment in eligible innovative Australian start-up companies. The measure is proposed to commence from 1 July 2027.

This measure is not yet law.

For more information, see:

 

QC108243