The rules for SMSF borrowing to acquire real property have now changed. While the policy debate has largely focused on residential property, the final law operates by reference to whether the real property qualifies as business real property under the superannuation rules. This distinction is important for trustees, advisers and lenders considering property transactions from 10 August 2026.
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The announced 30 per cent minimum tax on discretionary trusts creates significant challenges for private groups.
Poor financial oversight exposes businesses to risk, fraud and tax issues as they grow.
As professional services firms sharpen their focus on growth, scalability and succession, they’re beginning to revisit whether their existing operating structure is still fit for purpose. Changing your structure should be a strategic decision that can influence risk management, capital allocation, talent retention and long-term legacy, incorporation goes beyond a tax discussion.
As Australian businesses face increasing pressure to manage and reduce their carbon footprints, selecting the right carbon accounting software has never been more important. With complex regulations and growing stakeholder expectations, the right solution can help your organisation stay compliant, make informed decisions, and demonstrate real progress.
In estate planning, the focus is often on technical elements like drafting a will, appointing executors, minimising tax, and ensuring assets pass as intended. While these steps are important, they only form part of the picture.
The Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026 and Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026 were passed by the House of Representative on 5 March 2026, and subsequently passed through the Senate late on 10 March 2026, with no further changes and will take effect from 1 July 2026.
There is positive news for individuals looking to grow their superannuation balance. In addition to the general transfer balance cap increasing from $2m to $2.1m, the concessional and non-concessional contribution caps are also set to increase from 1 July 2026.
Tax has always been a fundamental part of how businesses contribute to society. Its role within the Environmental Social Governance (ESG) space is starting to build strong momentum. As organisations sharpen their focus on ESG outcomes, tax considerations and the governance structures that support them have become critical markers of responsible management and long-term value creation.
Treasurer Jim Chalmers has announced a significant rework of the Federal Government’s stalled superannuation tax increase proposal following widespread review from industry and stakeholders.
Our 2025 Family Business Survey revealed a recurring theme that presents both a challenge and an opportunity: succession planning. Succession is often viewed as a pivotal moment in a family business’s lifecycle.
Recent data from the Class Annual Benchmark Report 2025 reveals a powerful trend, which has seen Australians – especially younger generations – increasingly turning to Self-Managed Superannuation Funds (SMSFs) to take control of their financial futures.