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Estimate how the timing of your business sale could affect capital gains tax under the proposed 2027 changes.
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Capital Gains Tax Calculator

Understand your CGT obligations when selling your business

Business sale CGT model — post 1 July 2027
01

Sale details

The model assumes the seller is an Australian resident individual (sole trader, partner, or trust beneficiary taxed at marginal rates).

02

1 July 2027 transition

The election is made per asset when the return for the year of sale is lodged — run both and keep the better outcome. The formula assumes straight-line growth over the full ownership period (expected design; instrument not yet released).

03

Small business tests

Where the tests are met, the model automatically applies the 50% active asset reduction. The further concessions — 15-year exemption, retirement exemption and small business rollover — can reduce tax further (often to nil) and are not modelled: seek advice if they may apply.

04

Policy assumptions

Individual tax uses legislated 2027–28 resident rates: nil to $18,200 · 14% to $45,000 · 30% to $135,000 · 37% to $190,000 · 45% above.

Disclaimer — Nash Advisory Pty Ltd | Business Sale CGT Model (v1.3, July 2026)

1. General. This capital gains tax calculator and all outputs it produces (‘Model’) are prepared and published by Nash Advisory Pty Ltd (‘Nash Advisory’) for general informational and illustrative purposes only. The Model does not constitute, and must not be construed or relied upon as, tax advice, legal advice, accounting advice, or financial product advice of any kind. Nash Advisory is not a registered tax agent. No professional or advisory relationship, retainer, engagement or duty of care of any kind is created between Nash Advisory and any person who accesses or uses the Model, and no such relationship shall be implied from the provision of or access to the Model.

2. Legislative and Policy Uncertainty. The indexation regime, 30% minimum tax and $10 million active asset reduction threshold reflected in this Model are drawn from the 2026–27 Federal Budget and the Bill introduced on 28 May 2026. The legislative framework underpinning the post-1 July 2027 capital gains tax regime is not yet fully enacted. The law may change prior to or following enactment. Nash Advisory does not undertake to update the Model to reflect legislative developments, and users should not assume that any output reflects the law as ultimately enacted or currently proposed.

3. Model Assumptions and Limitations. All outputs produced by the Model are estimates only. They are based on the inputs provided by the user and the following key assumptions and limitations embedded in the Model:

The Model does not account for: (a) earnouts and deferred consideration; (b) the superannuation CGT cap; (c) trustee minimum tax from 1 July 2028; (d) non-residents; (e) pre-CGT asset mechanics; (f) Medicare levy thresholds and offsets; or (g) state and territory taxes.

Nash Advisory does not verify, audit or accept any responsibility for the accuracy, completeness or reliability of any data, assumptions or inputs entered into the Model by a user. All outputs are wholly dependent upon user-supplied inputs, and Nash Advisory shall bear no liability for any output that is inaccurate, misleading or incomplete by reason of incorrect, incomplete or inappropriate inputs.

4. No Reliance. Outputs must not be relied upon for any purpose without first obtaining independent, personalised advice from a registered tax agent, qualified legal practitioner and, where applicable, a licensed financial adviser. Outputs should be used for directional and planning purposes only.

5. Limitation of Liability. To the maximum extent permitted by law, Nash Advisory and its directors, officers, employees, agents and advisers expressly disclaim all liability for any loss, damage, cost or expense (including consequential loss) arising directly or indirectly from any use of or reliance on this Model or its outputs, whether arising in contract, tort (including negligence), statute or otherwise. Without limiting the foregoing, to the extent that any liability cannot be excluded by law, Nash Advisory’s aggregate liability to any user in connection with the Model is limited to the total amount (if any) paid by that user to Nash Advisory for access to the Model. Nothing in this disclaimer limits any rights you may have under the Australian Consumer Law or other applicable law that cannot be excluded.

6. No Warranty as to Accuracy or Updates. Nash Advisory makes no representation or warranty, express or implied, that this Model accurately or completely reflects the law, announced policy or administrative practice of any relevant authority as at any date, including as at the date of preparation. The Model was prepared with reference to materials available as at July 2026 and has not been independently verified. Nash Advisory does not undertake to update the Model to reflect subsequent legislative, regulatory or policy developments, and no reliance should be placed on any output as reflecting the current state of the law at the time of use.

7. Acceptance. By accessing, using or relying upon this Model or any output it produces, you acknowledge that you have read, understood and agree to be bound by the terms of this disclaimer.

8. Intellectual Property. All intellectual property rights in the Model, including its methodology, structure, formulae and outputs, are and remain the exclusive property of Nash Advisory. No licence or right is granted to any user to reproduce, distribute, reverse-engineer or create derivative works from the Model or any of its outputs, in whole or in part, without the prior written consent of Nash Advisory.

9. No Third-Party Reliance. This Model and its outputs are prepared solely for the benefit of the person who directly accesses and uses the Model. Nash Advisory does not accept any responsibility, duty of care or liability to any third party to whom any output is disclosed or who otherwise obtains access to any output, and no such third party is entitled to rely on any output for any purpose.

10. Indemnity. You agree to indemnify and hold harmless Nash Advisory and its directors, officers, employees, agents and advisers from and against any and all claims, demands, actions, liabilities, losses, damages, costs and expenses (including reasonable legal costs on a full indemnity basis) arising out of or in connection with: (a) your use of or reliance on the Model or any output; (b) any breach by you of the terms of this disclaimer; (c) any disclosure of any output to a third party by you or at your direction; or (d) any claim brought against Nash Advisory by a third party in connection with your use of the Model or any output.

11. Severability. If any provision of this disclaimer is found to be illegal, invalid or unenforceable in whole or in part under any applicable law, that provision or part shall, to the extent required, be deemed severable from this disclaimer and the legality, validity and enforceability of the remaining provisions shall not be affected or impaired.

12. Entire Agreement. This disclaimer constitutes the entire agreement between Nash Advisory and each user with respect to the subject matter hereof and supersedes all prior or contemporaneous representations, communications, understandings or agreements, whether written or oral. No oral statement, representation or warranty made by or on behalf of Nash Advisory shall be relied upon or form part of any agreement between Nash Advisory and any user in relation to the Model.

13. Governing Law and Jurisdiction. This disclaimer and any dispute arising out of or in connection with the Model are governed by the laws of Victoria, Australia. Each user submits to the exclusive jurisdiction of the courts of Victoria, Australia.

Ready to plan your exit?

Your CGT estimate is only one part of a successful exit strategy. Speak with Nash Advisory about selling your business to reduce uncertainty and plan the transaction with confidence.

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Frequently asked questions

Which valuation method should I choose?

This calculator lets you compare both the apportionment formula and a formal valuation at 1 July 2027. The election is made when the tax return for the year of sale is lodged, allowing you to compare both approaches before deciding. A formal business valuation may be beneficial where significant value was created before the transition date, while the formula assumes straight-line growth over the ownership period.

Does the calculator include the small business CGT concessions?

Yes. This calculator models the key Division 152 concessions, including the 15-year exemption, 50% active asset reduction, retirement exemption and small business rollover where applicable. It also considers the aggregated turnover and maximum net asset value tests, but eligibility is entered as an assumption and should be confirmed with your tax advisor.

How could the proposed CGT changes affect my business sale?

The proposed reforms may change how capital gains are calculated for business owners selling after the commencement date. Depending on when you sell and how your business has grown over time, the tax outcome may differ from what the current rules would suggest. The calculator helps illustrate these potential differences so you can plan your exit strategy with greater confidence.

Can I rely on the calculator to make tax decisions?

No. The calculator is designed to support business exit planning by illustrating potential tax outcomes under different scenarios. It does not replace personalised tax advice and does not account for every circumstance, such as earn-outs, deferred consideration, non-resident rules or complex ownership structures. Before relying on the results, you should seek advice from a registered tax advisor.

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How we guide your business sale

Understanding your potential CGT position is one part of preparing for sale. Our structured process helps you assess readiness, position the business, engage buyers and manage negotiations through to completion.

Download our transaction documents
01

Engagement letter

Define the scope, expectations, and success-based fee structure.
02

Sale planning and strategy

Prepare your business for market and position it to highlight strengths and growth potential.
03

Teaser and buyer outreach

Present your business to qualified buyers under confidentiality with a 1-page teaser.
04

Information memorandum

Showcase your financials, team, and growth story to serious acquirers.
05

Indicative offers

Compare initial bids and assess buyer fit.
06

Due diligence

Manage data-room access, maintain momentum, and protect your interests.
07

Binding bids and negotiations

Finalise commercial and legal terms for optimal outcomes.
08

Completion and settlement

Execute sale agreements and final documentation.
09

Post-sale transition

Ensure smooth handover and continuity for both parties.

The Nash Advisory advantage

Thorough by design

We take a disciplined approach to every transaction, reviewing the details, testing assumptions and anticipating risks early so you can make informed decisions with confidence.

Work directly with directors

You work closely with experienced directors throughout the engagement, gaining senior-level guidance, faster decisions and clear accountability at every stage of the sale.

Experience beyond the numbers

Our team brings first-hand business ownership and transaction experience, helping us understand the practical, financial and strategic pressures behind every major decision.

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Every recommendation is shaped around your commercial objectives, from protecting value and reducing risk to negotiating terms that support the right transaction outcome.

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Explore our insights

Stay informed with practical insights on business sales, valuations, capital gains tax and strategic planning from Nash Advisory.

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