Commonwealth Bank CEO Matt Comyn says the government's capital gains tax changes should only apply to passive assets, such as housing."I think that's the area you have to look at," he told 7.30."This is a step where I do think wealth, relative particularly to labour and consumption, is taxed lightly and inconsistently."The government decision announced in Treasurer Jim Chalmers's budget has caused consternation with competing claims about what it means for people in all sorts of different circumstances.The CBA boss said he did not want to see further taxes on future generations but that the nation had to get the "balance right".Mr Comyn said he would speak to Mr Chalmers about the changes in the near future but he thought the government had done the right thing amid rising spending demands and as a bulwark against ever-increasing frequency of economic shocks."Changes around tax were never going to be popular."We've got much higher sort of costs around defence, resilience," he said."We've got some structural issues as well in terms of demographic and aging population We are in a structural deficit, which means our expenses exceed our revenue.""It used to be a ballpark, every 10 years there'd be a shock