• CGT and negative gearing changes, in situations involving death and relationship breakdown
• Proposed super reforms in relation to SMSFs
• Changes to the payment of pension supplement when going overseas
• Deeming rate from 20 Sept
• Announcement regarding Commonwealth Home Support Program

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From the 2027-28 financial year, significant changes to CGT rules mean that some clients will realise capital gains that are subject to a minimum 30% tax rate.

For these clients, the benefit of making a personal deductible super contribution, as well as the optimum contribution amount, may change compared with current strategies.

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• Release of Treasury consultation paper on proposed tax changes to discretionary trusts
• ATO releases guidance on SMSF LRBA ban on residential property
• Changes to UK pension transfers

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Following the May 2026 Federal Budget announcement to introduce a 30% minimum tax on discretionary trusts from 1 July 2028, Treasury released a consultation paper in early July.

In this podcast, Craig Day and Linda Bruce discuss how the proposed reforms could significantly affect clients who operate businesses or hold investments through discretionary trust structures, potentially resulting in higher tax liabilities and changes to existing planning strategies.

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Hosted on Acast. See acast.com/privacy for more information.

During the May Federal Budget, the Government announced that existing properties held as at 12 May 2026 will be exempt from the negative gearing changes commencing on 1 July 2027. This has promoted increased adviser queries on whether clients can boost interest deductions by increasing property debt.

In this podcast, Craig Day and Linda Bruce address key frequently asked questions from advisers about the tax implications of borrowing additional amounts against an existing property.

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• Federal Budget tax reform bills have passed - discussion on significant developments including bans on SMSF LRBA for residential property and changes to small business concessions
• Release of Division 296 regulations which contain important technical detail
• 1 July 2026 changes - new rates and thresholds and Payday Super

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Hosted on Acast. See acast.com/privacy for more information.