Author: Wendy Bromley

• CGT discount replaced
• Negative gearing limited to new builds
• 30% minimum tax on discretionary trusts
• $20,000 instant asset write-off made permanent
• Loss carry-back reinstated
• $1,000 instant tax deduction
• Working Australians tax offset
• Superannuation – no changes

• Budget Musings : Changes to negative gearing, the CGT discount on the cards
• Fuel response payment plan
• CGT relief if an asset is lost or accidentally destroyed
• CGT and options – when is the asset acquired?
• The Work Test : Claiming a tax deduction for super contributions after 67
• 30 June 2026 Tax and Super Checklist

• Div 296 tax is now law: What it means for your Super
• Granny flats: Beware of the CGT Consequences
• Higher Super Contribution Caps from 1 July 2026: What it means for you
• CGT Still applies even if you are “forced” to sell an asset
• Car Logbooks: Back to basics