Explores proposed CGT discount and negative gearing reforms and what they could mean for investors.
The Full Federal Court confirms that owner and beneficiary benefits in family businesses are not automatically subject to FBT, reinforcing the meaning of “in respect of employment” and providing guidance ahead of the 2026 FBT season.
From 1 April to 30 June 2026, Australia’s fuel excise is halved and the Road User Charge removed, impacting fuel tax credit (FTC) rates for businesses. Learn how these changes affect claims and compliance.
Treasury has released draft regulations supporting the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026, which introduced the new Division 296 tax on superannuation balances exceeding $3m and $10m. The regulations provide the long awaited operational detail on how the new tax will work in practice, particularly for defined benefit interests, large Australian Prudential Regulation Authority funds and Self-managed Superannuation Funds.
Family trusts can benefit from tax concessions that come with making a Family Trust Election (FTE) but risk Family Trust Distribution Tax (FTDT) if not managed well.
Proactive stress testing to manage macroeconomic risk, strengthen financial stability and banking
PepsiCo embedded royalties, ATO Decision Impact Statement, embedded royalties Australia, royalty withholding tax, diverted profits tax, intellectual property payments, IP arrangements Australia, multinational tax Australia, ATO royalties guidance
Geopolitical shocks are reshaping supply chains – what this means for tax, trade, GST and Incoterms control.
R&D Tax Transparency insights driving innovation in Australia’s agribusiness and food sector.
With the 30 April 2026 registration deadline approaching, companies that performed R&D activities in the year ended 30 June 2025 should be reviewing eligibility, documentation and governance now to preserve their entitlement under the RDTI.
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.