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 […]
This month we focus on key developments and practical guidance for business owners, property holders, and SMSF trustees navigating complex tax obligations. We begin with a deep dive into Director Penalty Notices (DPNs), highlighting the Tax Ombudsman’s review in response to a 136% surge in notices and the personal risks directors face if company taxes […]