Investments that support government housing and affordable housing programs will also be exempt.The capital gains tax (CGT) rules will also change from 1 July 2027, with the 50 per cent discount for individuals, trusts and partnerships to be replaced with cost base indexation and a 30 per cent minimum tax rate Investors who acquire new homes will be able to choose either the 50 per cent CGT discount or the new arrangements when they sell the property.The changes won't impact the exemptions for main residences or super tax arrangements.The government says the changes will help 75,000 more first home buyers into the market over the next decade.If you're among those benefiting from the estimated one million family and small business trusts in Australia, in two years' time, those trusts will be paying taxes in line with ordinary wage earners.From 1 July 2028, discretionary trusts will be taxed at 30 per cent, paid by the trustee