This month we focus on several significant developments affecting employers, investors, business owners and SMSF trustees. While the Federal Budget was only handed down in May, the Government has already announced some changes to key proposals and we take a look at the latest developments. We highlight the commencement of Payday Super from 1 July […]
This month we unpack some of the most controversial proposals from the Federal Budget, including changes to negative gearing, the CGT discount and trust taxation. We examine key proposals and practical issues that can be considered now, even though some of the final details of the changes aren’t yet available. We then turn to the […]
This month we step through the newly enacted Division 296 superannuation tax—what it means for those with large super balances, how it will operate in practice, and the planning opportunities now available. We also bring a clear message for business owners and high-wealth individuals: long-standing assumptions are being tested, with the ATO and courts setting […]
We’re writing to make sure you’re aware of a significant change to how superannuation must be paid, starting 1 July 2026. Currently, super guarantee (SG) contributions can be paid quarterly (within 28 days of the end of each quarter). Under the new Payday Super rules, you’ll be required to pay super at the same time […]