Look before you leap: discretionary trusts and stamp duty

Insight

Proposed changes to discretionary trust taxation in the 2026–27 Federal Budget could drive restructures – but stamp duty risks may be significant. Explore key considerations before transferring assets.

Kristina Popova
Bei Bei Han
| 7 min read |

How the Federal Budget announcements will impact private enterprise

Insight

Australia’s 2026–27 Federal Budget introduces major tax reforms impacting private enterprise, including changes to capital gains tax, negative gearing, trust structures and SME incentives. Understand what it means for your business strategy, cashflow and investment decisions.

David Montani
Hugh Perks
| 11 min read |

A budget under pressure

Federal Budget 2026-27

Delivered against an uncertain economic backdrop, the 2026-27 Federal Budget reflects a government navigating competing pressures.

| 7 min read |

Australia’s R&D moment: Policy signals to watch ahead of the Federal Budget

Insight

Australia’s R&D policy is back in focus ahead of the Federal Budget, with the SERD review highlighting declining investment and the need for reform. While no immediate changes to the R&D Tax Incentive have been announced, businesses should watch for potential policy shifts and ensure strong governance, compliance, and documentation under the current framework.

Rebecca Iwanuscha
Sukvinder Heyer
| 6 min read |

Proposed 2027 FBT changes: electric vehicles and salary packaging of work expenses

Client alert

Proposed FBT changes from 1 April 2027 will reduce EV concessions and restrict salary packaging of work‑related expenses. Understand the key impacts.

| 4 min read |

Unlocking manufacturing investment in Australia through trade policy alignment

Insight

With the Federal Budget approaching, aligning trade policy with manufacturing ambitions is key to boosting investment confidence and rebuilding sovereign capability in Australia.

Richard Nutt
Michael Climpson
| 6 min read |

Changes to CGT discount and its potential impact

Client alert

Explores proposed CGT discount and negative gearing reforms and what they could mean for investors.

Jessica Brass
David Montani
| 5 min read |

Fuel excise halved: fuel tax credits (FTC) implications for businesses

Client Alert

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.

Anika Reside
Mark Foster
| 6 min read |

What do the Division 296 draft tax regulations tell us?

Client Alert

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.

Simon Gow
Adriarnne Ede
| 6 min read |