The new rules take effect from July 1, 2027, replacing the current 50% CGT discount with inflation-indexed cost-base adjustments for individual crypto holders in Australia.
A 30% minimum tax rate will be applied to certain capital gains under the new framework.
Gains are split at the June 30, 2027 cutoff: eligible assets held through that date are deemed disposed of at their pre-June 30 market value and reacquired at the same price the next day, with gains calculated separately before and after that line.