Should I restructure my property portfolio before 1 July 2027?
Your guide to reviewing your property portfolio before the new rules take effect - how to sequence
owffnership structures, financing and disposal decisions without making unnecessary changes.
Your Portfolio Restructuring Questions. Answered.
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.
Should I restructure my portfolio before 1 July 2027?
The negative gearing and CGT changes take effect on 1 July 2027, giving a defined window to review. The disciplined approach is sequencing: confirm which holdings are affected, action the near-term August deadlines, assess serviceability, then decide any restructure or disposal on the evidence.
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.
Investor Hub Contributors
The Ramsey Property Investor Hub brings together economic research, property market intelligence and practical
portfolio experience to help investors understand how changes to legislation, taxation and the broader property environment may affect
their investment decisions.
Dr Prabath Morawakage, PhD
Head of Property Economics and Intelligence, Ramsey Property Wealth
PhD-qualified property economist with experience in property economics, real estate finance, econometrics and academic research. Prabath brings the evidence and economic lens to help investors understand how policy and market changes may affect property investment outcomes.
Ewan Ramsey
Investor, Founder & CEO, Ramsey Property Wealth
A highly- qualified, experienced property investor and portfolio wealth strategist with 18+ years across
property finance, pirvtae lending, property development and investment strategy. Ewan brings the practical investor lens,
translating market, tax and lending changes into what they may mean for building and managing a compounding property portfolio.
Professional advice. Intelligent decisions.
Long-term wealth.
A complimentary 30-minute Discovery Session with a senior adviser. We assess your current position, clarify what the 2026 changes mean for
your portfolio, and determine whether we are the right long-term partner to help build, protect and optimise your property wealth.
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