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New Payday Super legislation addresses concessional contributions cap issues for 2026/27, but salary sacrifice and early payments remain key concerns.

The Government has introduced legislation for a minimum 30% tax on discretionary trusts from 1 July 2028. While some stakeholder feedback has been adopted, significant concerns remain around flexibility, complexity and the impact on private groups and SMEs.

R&D Tax Incentive reforms, RDTI reforms, R&D tax offset, innovation incentives, refundable R&D offset, non-refundable R&D offset, supporting R&D activities, Treasury consultation, research and development tax incentive, Federal Budget 2026-27, R&D tax changes, Australia R&D incentives, Innovation Incentives, R&D claims

Draft legislation proposes the removal of the FBT exemption for electric vehicles, replacing it with a 25 per cent concession from 1 April 2027 or 1 April 2029 depending on vehicle value. Employers should assess the impact on salary packaging arrangements and existing EV commitments.

The ATO has released final guidance on the royalty characterisation of software distribution, intermediation and intellectual property arrangements through TR 2026/2 and draft PCG 2026/D4. The guidance clarifies when software-related payments may be treated as royalties and subject to royalty withholding tax, while introducing a practical compliance risk framework.

The ATO’s new passenger movement data-matching program significantly broadens visibility over workers in Australia, including Superannuation Guarantee and reporting risks outside formal mobility programs.

On 28 August 2026, AUSTRAC began issuing section 167 notices to businesses that appear to be providing designated services but have not enrolled under Australia's AML/CTF regime.

ATO guidance increases evidence requirements for treaty claims through FTE structures.

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.

Following the release of Exposure Draft legislation on 10 April 2026, on 2 July 2026 the Government introduced the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Bill 2026 into Parliament.

On 16 June 2026, APRA released the draft CPS 510 prudential standard for comment and posed some consultation questions regarding proportionality, streamlining of fit and proper and alignment with Financial Accountability Regime (FAR), areas where additional guidance is required and estimated compliance costs.

Fuel tax credits update covering ATO scrutiny, compliance risks and rate changes.