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Good News for Companies — Loss Carry-Back and Start-Up Incentives
The Budget contains two welcome measures for company clients: one taking effect immediately, and one from 2028. Loss Carry-Back for Companies — From 1 July 2026 Companies with aggregated annual global turnover of less than $1 billion will be able […]
Superannuation — Key Changes From 1 July 2026
While much of the attention on Budget night focused on capital gains tax, negative gearing, and trust distributions, there are several significant superannuation changes taking effect from 1 July 2026. These were largely legislated prior to the Budget, but they […]
Changes to Negative Gearing — What Property Investors Need to Know
Negative gearing has been a cornerstone of Australian property investment strategy for decades. The 2026-27 Budget confirms changes that will affect investors who own or are planning to acquire investment properties — though the impact will vary significantly depending on […]
Changes to the Taxation of Trust Distributions
The 2026-27 Budget announces the introduction of a 30% minimum tax on discretionary trusts from 1 July 2028. While the headline is straightforward, the detail is complex — and it is important to be direct about what is known, what […]
Don’t Let the Tax Tail Wag the Investment Dog
What Is Changing With Negative Gearing From 1 July 2027, negative gearing on residential investment properties will be limited to new builds. Investors who purchased an established property before 7:30pm AEST on 12 May 2026 retain their existing arrangements until […]
Act Before 30 June: Your Trust Distribution Deadline
The Deadline That Cannot Be Missed If your family or business affairs include a discretionary trust, there is one date that cannot be missed: 30 June. Each financial year, the trustee must make and document a formal resolution setting out […]
How the Budget’s New Trust Tax Affects Your Will
What the Government Has Announced The 2026 Budget proposes a 30% minimum tax on the taxable income of discretionary trusts, to take effect from 1 July 2028. This includes testamentary discretionary trusts created through a will. Under the current rules, […]
Payday Super Starts 1 July — Is Your Payroll Ready?
What Is Changing From 1 July 2026, Payday Super ends the long-standing practice of paying superannuation guarantee contributions quarterly, replacing it with a requirement to pay super on every payday — and to have those contributions received by the employee’s […]
Trust Distribution: What Trustees Need to Do Before 30 June
With all the discussion surrounding the proposed trust tax changes announced in the 2026 Federal Budget, many trustees are understandably asking whether the rules for discretionary trusts are about to change. The answer is: possibly. Proposed measures such as a […]
What the CGT Changes Mean for Business Owners
The shift to indexation for capital gains arising from 1 July 2027 has significant implications for business owners, particularly those operating as sole traders or through discretionary trusts. In many cases it will fundamentally change the economics of selling, and […]
Changes to the Capital Gains Tax Discount
One of the most significant measures in this Budget is the replacement of the 50% CGT discount with cost base indexation for capital gains arising on or after 1 July 2027, combined with a new 30% minimum tax on net […]
2026-27 Federal Budget — A Night of Significant Change
The 2026-27 Federal Budget, delivered by Treasurer Jim Chalmers on the evening of 12 May 2026, is one of the most significant overhauls of the Australian tax system in nearly three decades. In a single budget, the Government has made […]
Business In Distress? Proactive Steps You Can Take Before EOFY
Businesses facing financial challenges must take proactive steps as the end of the financial year approaches to ensure compliance and set a foundation for recovery. The Australian Taxation Office (ATO) has intensified efforts to recover debts, leading to a surge […]
Proactive Tax Planning Starts With You
As the end of the financial year (EOFY) approaches, it’s time to get your business records in order and ensure everything is ready for tax time. EOFY can feel overwhelming, but with a bit of preparation and guidance, you can […]
Preparing A Business For EOFY
Preparing A Business For EOFY As the end of the financial year (EOFY) approaches, it’s time to get your business records in order and ensure everything is ready for tax time. EOFY can feel overwhelming, but with […]
Why Payday Super Raises the Stakes for Company Directors
If you’re a director of a small business, Payday Super isn’t just an HR or payroll issue. It’s a governance issue that could directly affect your personal legal exposure. The new rules don’t just change how super is paid — […]
Payroll Mistakes Your Business Can’t Afford To Make
Payroll might seem like a routine administrative task, but getting it wrong can have serious consequences. Errors in employee payments, superannuation, or tax reporting can create financial, legal, and reputational risks that no business can afford to ignore. Ensuring your […]
SG Calculations Are Changing — What “Qualifying Earnings” Means for Your Business
Payday Super doesn’t just change when you pay super. It also changes how super is calculated. If you’re a small business owner, it’s important to understand these shifts — because they could affect how much you owe and for which […]
The New Penalty Framework Is Stricter Than You Think — Here’s What’s at Stake
One of the most important things to understand about Payday Super isn’t just that you need to pay super more often. It’s that the consequences of getting it wrong are more severe than under the current system. Under today’s rules, […]
The ATO’s Free Super Clearing House Is Closing — What You Need to Do Now
If your business uses the ATO’s Small Business Superannuation Clearing House (SBSCH) to process super payments, this is important: the service is shutting down on 1 July 2026, and it’s not coming back. Since 1 October 2025, the SBSCH has […]