It’s been a couple of weeks since the Government handed down its 2026-27 Federal Budget, and commentary on the potential impacts for businesses and individuals has been constant.

With many announcements making headlines ahead of the night, there were few surprises left.

That said, the Budget did introduce notable changes, including adjustments to CGT, negative gearing and a minimum tax rate of 30 per cent on discretionary trusts. One unexpected development was the proposal to bring pre‑1985 assets into the net.

So, what should businesses be doing now to prepare ahead of 1 July 2027?

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