For business owners, the 2026 Federal Budget is less about the property headlines and more about structure. The proposed removal of the 50% CGT discount, the new minimum tax on discretionary trusts and the weakening of the traditional bucket company strategy all point in the same direction: structure matters more, timing matters more and eligibility for the small business CGT concessions matters more than ever. This article works through what was announced, what remains uncertain and where the practical planning levers sit for SME owners.

Of all the changes Payday Super will introduce, the cashflow impact is likely to be the one employers feel most directly. From 1 July 2026, the quarterly SG cycle that has quietly supported working capital for decades will fall away, replaced by a more regular outflow that moves with each payday. For many employers, this will not change the total amount payable, but it will change the timing – and that timing matters. This article explains why employers should be modelling the transition now, the key numbers to work through and the practical steps that can help smooth the shift before the first tight payroll week under the new regime arrives.

EOFY 2026 lands at an unusual juncture. With Payday Super, Division 296 and a sharper ATO compliance posture all commencing from 1 July, the decisions made in the lead-up to 30 June carry implications well beyond this year's tax return. Here's how business owners, investors and trustees can use the next few weeks deliberately – and why May planning beats June triage.

Division 296 represents one of the most significant shifts to high-balance superannuation in recent years. With new thresholds, revised tax rates and a clearer focus on realised earnings, the updated model is designed to be more practical and equitable than the original proposal. Here’s what individuals with larger super balances need to understand ahead of the 1 July 2026 start date.

Payday Super is set to reshape the way every employer in Australia pays superannuation. With mandatory super contributions shifting from quarterly to payday from 1 July 2026, businesses will need to rethink payroll processes, cashflow, onboarding and compliance. Here’s what employers need to know before the changes take effect.

Christmas parties and staff gifts can unintentionally trigger Fringe Benefits Tax. With rules applying to entertainment, gifts, transport and even venue choice, understanding FBT at year-end is essential. Here’s what employers need to know before planning festive celebrations.