SMSF property strategy under the new CGT regime
Self-managed super was already a strong structure for property. The 2026 CGT changes — and the new-build carve-out — make it materially stronger again.
SMSF property strategy already enjoyed concessional CGT treatment (15% in accumulation, 0% in pension phase). The 2026 Budget's interaction with super is more nuanced than most commentary captures: the new CGT framework's 30% minimum rate does not apply to complying super funds, and the new-home optionality flows through to SMSF holdings in full.
The practical effect is to widen the gap between super and individual ownership for new-build property.
Structural cautions
SMSF property is not for every investor. Borrowing inside super (LRBA) is increasingly constrained, contribution caps limit deposit accumulation, and the sole-purpose test must be respected. We work alongside the investor's accountant on every SMSF acquisition.
Dax Stanley
Founder & Principal Strategist, Hera Property. #1 international bestselling author of Real Estate Investing Using ChatGPT.