Should I restructure my property portfolio before 1 July 2027?
How to sequence structure, financing, and disposal decisions before 1 July 2027.
What can be decided now, and what should wait?
Decide now the items with a fixed near-term date: the 9 August 2026 bare trust deadline and the 10 August 2026 SMSF LRBA change, both set by structures being put in place. The 1 July 2027 negative gearing and CGT changes give a longer runway to model and act deliberately. Acting early on the later changes without modelling risks locking in the wrong structure.
In what order should the decisions happen?
Confirm which established holdings fall inside the 1 July 2027 quarantine (acquired after the 12 May 2026 cutoff). Action any August 2026 structure deadlines that apply. Assess what the current credit and rate environment makes serviceable. Then model any disposal or restructure against the CGT timing choice. Getting the order wrong is difficult to reverse.
What do strong portfolios do differently before 1 July 2027?
They separate the grandfathered holdings from the affected ones and stop treating the portfolio as uniform. They model disposals under both CGT methods around the 1 July 2027 line rather than assuming the old discount. They weigh the after-tax gap between new builds and post-cutoff established stock. And they sequence structure and financing decisions ahead of the August deadlines rather than against them.
How does the CGT timing choice fit in?
A disposal realised before 1 July 2027 is assessed under the existing 50% discount; one on or after falls under indexation plus the 30% minimum tax. For some assets that favours acting before the date, for others after, depending on holding period, inflation, and the entity. It is a modelling question, not a default.
How can I test my portfolio against the changes?
The Ramsey Portfolio Stress Tester runs a residential portfolio against five scenarios and returns a Survival Score, showing how holdings and structures perform under the new tax, rate, and credit conditions. It is the starting point for deciding which of these decisions apply, and in what order, for a specific portfolio.
General advice only. This content does not take into account your personal objectives, financial situation or needs. Ramsey Property Wealth Pty Ltd is a Credit Representative under Australian Credit Licence 389087. Legislative measures are drawn from the Treasury Laws Amendment (Tax Reform No. 1) Act 2026. Seek personalised advice before acting.