Negative Gearing Changes from 1 July 2027: What Property Investors Need to Know
Australia’s negative gearing rules are changing, but negative gearing has not been abolished. Here is the friendly-accountant version of what is protected, what changes from 1 July 2027 and what property investors should do now.
Sep 5
Proposed Start-Up Loss Refundability
The Government proposes to let eligible young companies turn early tax losses into cash refunds. The idea is promising, but the employee-tax cap will make workforce structure very important.
Sep 5
Proposed 30% Minimum Tax on Discretionary Trusts: What Families and Businesses Should Know
The Government proposes a 30% minimum tax for many discretionary trusts from 1 July 2028. Draft legislation is out but it is not yet law. Here is what it could mean for family trusts, bucket companies and small businesses.
Sep 5
New SMSF Property Borrowing Restriction from 10 August 2026
A post-Budget law change means new SMSF borrowing (LRBAs) can only be used for business real property from 10 August 2026 — ordinary residential rentals are out. We explain the start date, the business real property test and what is grandfathered.
Sep 5
Proposed EV FBT Changes from April 2027: What Employers and Novated-Lease Drivers Need to Know
The full EV FBT exemption is proposed to narrow from April 2027 and become a partial discount from April 2029. Existing arrangements receive important grandfathering.
Sep 5
Proposed Venture Capital Tax Incentive Changes from July 2027
Higher VCLP and ESVCLP limits could give Australian venture funds more room to support businesses as they scale. Registration and investment eligibility will still do the heavy lifting.
Sep 5
The $1,000 Standard Tax Deduction for Australian Workers
From 2026–27, eligible workers can access a standard work deduction of up to $1,000. It may simplify smaller claims, but it is not a $1,000 refund or an extra deduction on top of your actual expenses.
Sep 5
The Permanent $20,000 Instant Asset Write-Off
The $20,000 instant asset write-off is now permanent from 1 July 2026. Here is who qualifies, what “under $20,000” means and why timing still matters.
Sep 5
Proposed R&D Tax Incentive Changes from 2028
The Government proposes higher R&D support for experimental work and young companies, alongside tougher targeting rules. The headline rate is only one part of the story.
Sep 5
2026–27 Tax Cuts and the $250 Working Australians Tax Offset
The new $250 Working Australians Tax Offset starts in 2027–28, while two previously legislated tax-rate cuts begin sooner. Here is what changes, when it changes and how the measures may work together.
Sep 5
