Which structure saves you
the most tax?

• ·Losses quarantined from 1 Jul 2027
• ·50% CGT discount applies at sale
• ·Simplest setup — no ongoing compliance
• ·Full negative gearing on new builds

• ·Exempt from Budget 2026 restriction
• ·No CGT discount — 30% on full gain
• ·Best for short-term or build-to-sell
• ·Franking credits flow to shareholders

• ·Losses always trapped (pre- and post-Budget)
• ·50% CGT discount for individual beneficiaries
• ·Income splitting to low-income beneficiaries
• ·Best for positively geared properties

• ·15% tax in accumulation phase
• ·Tax-free in pension phase
• ·Exempt from Budget 2026 restriction
• ·10% CGT after 12-month hold

Personal name, company, discretionary trust, and SMSF — calculated simultaneously with your actual numbers so you can see the exact difference.

The tool automatically applies the new negative gearing rules for each structure — exempt, restricted, or grandfathered — based on your property type and purchase date.

See exactly what each structure costs you per week, per year, over your full hold period — including the year the property flips from negatively to positively geared.

Full CGT calculation, selling costs, loan balance, and cumulative cashflow combined into a single "total wealth position" for each structure at any sale year.

Enter up to four beneficiary incomes. The tool distributes profit to the lowest earner first, showing you the exact tax saving from a family trust.

Model both accumulation phase (15% tax) and pension phase (0% tax) to see what the SMSF outcome looks like at different stages of retirement.