{"id":17262,"date":"2026-05-20T17:57:39","date_gmt":"2026-05-20T12:27:39","guid":{"rendered":"https:\/\/befreeltd.com\/au\/?p=17262"},"modified":"2026-05-26T18:47:09","modified_gmt":"2026-05-26T13:17:09","slug":"federal-budget-tax-reforms-investors-must-act","status":"publish","type":"post","link":"https:\/\/befreeltd.com\/au\/resources\/blogs\/federal-budget-tax-reforms-investors-must-act\/","title":{"rendered":"Federal Budget 2026: Tax Reforms Every Investor Must Act On Now"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17262\" class=\"elementor elementor-17262\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15bfec4 e-flex e-con-boxed e-con e-parent\" data-id=\"15bfec4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a0fcd3 elementor-widget elementor-widget-text-editor\" data-id=\"9a0fcd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The 2026 Federal Budget, handed down on 12 May 2026 by Treasurer Jim Chalmers, marks one of the most significant shifts in Australian tax policy in a generation. For business owners, investors, and company directors, planning early could help you reduce unexpected tax impacts later.\u00a0<\/p><p>This is not a budget to watch from the sidelines. Changes to capital gains tax (CGT), negative gearing, discretionary trust taxation, payday superannuation, and ATO compliance funding are all live, and several take effect as early as 1 July 2026.<\/p><p>This article breaks down each reform, what it means for your business and investment portfolio, and the specific steps you should be taking right now.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82657b3 elementor-widget elementor-widget-heading\" data-id=\"82657b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Budget 2026 at a Glance: What Changed and Who is Affected<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e448032 elementor-widget elementor-widget-text-editor\" data-id=\"e448032\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr><td><p><strong>Reform Area<\/strong><\/p><\/td><td><p><strong>Old Treatment<\/strong><\/p><\/td><td><p><strong>New Treatment<\/strong><\/p><\/td><td><p><strong>Effective Date<\/strong><\/p><\/td><\/tr><tr><td><p><strong>CGT Discount<\/strong><\/p><\/td><td><p>50% discount for assets held 12+ months<\/p><\/td><td><p>30% minimum tax rate; indexation model replaces discount<\/p><\/td><td><p>1 July 2027<\/p><\/td><\/tr><tr><td><p><strong>Negative Gearing<\/strong><\/p><\/td><td><p>Available on all investment properties<\/p><\/td><td><p>Abolished for established properties bought after Budget night<\/p><\/td><td><p>12 May 2026<\/p><\/td><\/tr><tr><td><p><strong>Discretionary Trusts<\/strong><\/p><\/td><td><p>Distribute to low-tax-rate beneficiaries<\/p><\/td><td><p>30% minimum tax on trust distributions<\/p><\/td><td><p>1 July 2027<\/p><\/td><\/tr><tr><td><p><strong>Payday Super<\/strong><\/p><\/td><td><p>Super paid quarterly<\/p><\/td><td><p>Super paid each pay cycle<\/p><\/td><td><p>1 July 2026<\/p><\/td><\/tr><tr><td><p><strong>Loss Carry-Back<\/strong><\/p><\/td><td><p>Limited and expired<\/p><\/td><td><p>Permanent for companies with \u2264$500M turnover<\/p><\/td><td><p>1 July 2026<\/p><\/td><\/tr><tr><td><p><strong>ATO Compliance<\/strong><\/p><\/td><td><p>Standard audit activity<\/p><\/td><td><p>$700M new funding for crackdowns on R&amp;D, BAS, and fraud<\/p><\/td><td><p>2026\u201327<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0314a9 elementor-widget elementor-widget-heading\" data-id=\"f0314a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Capital Gains Tax: The 50% Discount Is Gone\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-609a760 elementor-widget elementor-widget-heading\" data-id=\"609a760\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is Changing\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f34b4f elementor-widget elementor-widget-text-editor\" data-id=\"3f34b4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The 50% CGT discount, in place since 1999, will be replaced with an indexation-based model from 1 July 2027. Under the new rules, a minimum effective tax rate of 30% will apply to capital gains, regardless of how long you have held the asset.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c96d51 elementor-widget elementor-widget-heading\" data-id=\"4c96d51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Impact on Business Owners and Investors\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ce8cbb elementor-widget elementor-widget-text-editor\" data-id=\"7ce8cbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Investors selling assets after 1 July 2027 will pay significantly more CGT on long-held property, shares, and business assets.<\/li><li>Business sales and succession events will incur more tax unless restructured beforehand.<\/li><li>Some long-held assets may also be affected under the transitional rules, so it\u2019s important to get advice before selling.\u00a0<\/li><li>Small business CGT concessions (15-year exemption, 50% active asset reduction, retirement exemption, and rollover) remain intact. These are a critical planning tool.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb0b6c elementor-widget elementor-widget-text-editor\" data-id=\"8fb0b6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you are planning to sell a business, property, or significant asset, the period before 1 July 2027 is the most important planning window you will have. Review your asset base now.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a0d0d8 elementor-widget elementor-widget-heading\" data-id=\"9a0d0d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What Business Owners Should Do Now\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-194060d elementor-widget elementor-widget-text-editor\" data-id=\"194060d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>List all business and investment assets with their acquisition dates and cost bases.<\/li><li>Model the tax cost of a sale under current vs new rules; the difference can be substantial.<\/li><li>Review whether small business CGT concessions apply and whether restructuring before 1 July 2027 makes sense.<\/li><li>If selling a business or commercial property is on your 3-to-5-year horizon, consider accelerating the timeline.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81b4609 elementor-widget elementor-widget-text-editor\" data-id=\"81b4609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Speak to the team at Befree about structuring your tax position before the new rules land. Our\u00a0<a href=\"https:\/\/befreeltd.com\/au\/services\/tax-outsourcing\/\">tax outsourcing services<\/a>\u00a0can help you model the impact and plan a compliant, cost-effective exit strategy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-febadda elementor-widget elementor-widget-heading\" data-id=\"febadda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Negative Gearing: Established Properties Are Out\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e915d9 elementor-widget elementor-widget-heading\" data-id=\"2e915d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is Changing\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea0e6c7 elementor-widget elementor-widget-text-editor\" data-id=\"ea0e6c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>From Budget night, 12 May 2026, negative gearing on established investment properties is abolished for new purchases. The deduction for investment property losses against other income (such as wages or business profit) will no longer apply to any established property bought after this date.<\/p><p>New builds and off-the-plan properties retain negative gearing treatment, in a deliberate policy decision to stimulate housing construction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fd8384 elementor-widget elementor-widget-heading\" data-id=\"5fd8384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Impact on Business Owners and Investors\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a5b283 elementor-widget elementor-widget-text-editor\" data-id=\"9a5b283\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Business owners who use negatively geared investment properties to reduce assessable income face a significant increase in tax liability on future property purchases.<\/li><li>Existing properties purchased before 12 May 2026 are grandfathered, and the existing deduction treatment is preserved.<\/li><li>The shift toward new builds creates an opportunity for developers and construction-sector business owners.<\/li><li>Property investors will need to restructure their portfolios to focus on positively geared or newly built properties.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fcd11e elementor-widget elementor-widget-text-editor\" data-id=\"2fcd11e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tip: Review your existing property portfolio and confirm grandfathering eligibility with your adviser. Any property purchased before Budget night retains negative gearing under the old rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba666b0 elementor-widget elementor-widget-heading\" data-id=\"ba666b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Discretionary Trust Taxation: The 30% Minimum Rate\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98e6936 elementor-widget elementor-widget-heading\" data-id=\"98e6936\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is Changing\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7b2098 elementor-widget elementor-widget-text-editor\" data-id=\"e7b2098\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tFrom 1 July 2027, a 30% minimum tax will apply to income distributed from discretionary trusts. This directly targets the practice of distributing income to low-tax-rate beneficiaries, a cornerstone strategy for many family businesses and investment structures in Australia.\n\nA three-year rollover relief window (1 July 2027 to 30 June 2030) allows business owners to restructure without triggering an immediate CGT or stamp duty event. This is confirmed in the\u00a0<a href=\"https:\/\/www.ato.gov.au\/about-ato\/new-legislation\/in-detail\/budget-measures\/2026-27-budget-measures\/\"target=\"blank\" rel=\"nofollow\">ATO Tax Reform Summary<\/a>.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dc1d93 elementor-widget elementor-widget-heading\" data-id=\"7dc1d93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Impact on Business Owners\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c451ce elementor-widget elementor-widget-text-editor\" data-id=\"7c451ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Approximately one million family and small business trusts in Australia will be affected.<\/li><li>The tax efficiency of distributing business profits to lower-income beneficiaries (spouses, adult children, or family members with low taxable income) is significantly reduced.<\/li><li>Service trusts and holding trusts used in professional practices (medical, legal, accounting) are also impacted.<\/li><li>For some families and business owners, company structures may become more tax-effective than trusts under the new rules.\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1d8764 elementor-widget elementor-widget-heading\" data-id=\"d1d8764\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Your 3-Year Restructure Window: What to Do\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4294de elementor-widget elementor-widget-text-editor\" data-id=\"e4294de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Identify all discretionary trusts within your business structure.<\/li><li>Quantify the annual tax cost under the new 30% minimum rate.<\/li><li>Assess whether a company structure, unit trust, or hybrid structure would be more efficient.<\/li><li>Use the rollover relief window before 30 June 2030, but begin planning now, not in 2029.<\/li><li>Obtain a legal and tax opinion on restructuring costs versus long-term tax savings.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6ee4f3 elementor-widget elementor-widget-text-editor\" data-id=\"e6ee4f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For a broader view of how these trust changes sit within Australia&#8217;s evolving tax landscape, read our guide on\u00a0<a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/australian-tax-reform\/\">Australian tax reform and its impact on SMEs<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef0e741 elementor-widget elementor-widget-heading\" data-id=\"ef0e741\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. Payday Super and Payroll: Your Compliance Countdown\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c7a8d0 elementor-widget elementor-widget-heading\" data-id=\"8c7a8d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is Changing\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce01512 elementor-widget elementor-widget-text-editor\" data-id=\"ce01512\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tPayday Super, the requirement to pay employee superannuation each pay cycle rather than quarterly, takes effect on 1 July 2026. This is one of the most operationally significant payroll changes in years.\n\nIn addition, the government&#8217;s\u00a0<a href=\"https:\/\/budget.gov.au\"target=\"blank\" rel=\"nofollow\">2026\u201327 Budget<\/a>\u00a0includes funding for the ATO to work with states to reform payroll tax administration, which may affect contractor arrangements and multi-state employers.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01dd53d elementor-widget elementor-widget-heading\" data-id=\"01dd53d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Employer Obligations from 1 July 2026\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd8b44c elementor-widget elementor-widget-text-editor\" data-id=\"bd8b44c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Super must be calculated and remitted each pay cycle, fortnightly, weekly, or monthly, depending on your pay frequency.<\/li><li>Cash flow forecasting must account for super as a real-time expense, not a quarterly lump sum.<\/li><li>Your payroll system should be updated before 1 July 2026 to ensure super payments and reporting are processed correctly.\u00a0<\/li><li>Penalties for late or incorrect super payments will become easier for the ATO to detect and enforce.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba68f8a elementor-widget elementor-widget-text-editor\" data-id=\"ba68f8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Deadline Alert, 1 July 2026: If your payroll system is not already configured for Payday Super, you have weeks, not months, to act. Review your software setup and test end-to-end calculations before 30 June 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ebe9d9 elementor-widget elementor-widget-heading\" data-id=\"2ebe9d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. Loss Carry-Back and Instant Asset Write-Off: The Upside\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f09fb5d elementor-widget elementor-widget-text-editor\" data-id=\"f09fb5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not all news from Budget 2026 is challenging. Two SME-friendly measures provide real tax planning opportunities:<\/p><table><tbody><tr><td><p><strong>Measure<\/strong><\/p><\/td><td><p><strong>What It Means<\/strong><\/p><\/td><td><p><strong>Who Benefits<\/strong><\/p><\/td><\/tr><tr><td><p><strong>Loss Carry-Back, Permanent<\/strong><\/p><\/td><td><p>Companies can offset current-year losses against prior-year taxable profits to receive a tax refund.<\/p><\/td><td><p>Companies with a \u2264$500M turnover that have had a profitable year followed by a loss year.<\/p><\/td><\/tr><tr><td><p><strong>$20,000 Instant Asset Write-Off, Permanent<\/strong><\/p><\/td><td><p>Immediate deduction for depreciating assets up to $20,000 purchased and installed, ready for use.<\/p><\/td><td><p>Small businesses with aggregated turnover under $10 million.<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b757fa4 elementor-widget elementor-widget-heading\" data-id=\"b757fa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Stacking These Measures\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d1f082 elementor-widget elementor-widget-text-editor\" data-id=\"9d1f082\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Smart businesses will use both: purchase and write off eligible assets before 30 June 2026 to maximise the deduction in the current tax year, and then use loss carry-back if the business is in a loss position this year or next.<\/p><p>Our\u00a0<a href=\"https:\/\/befreeltd.com\/au\/services\/accounting-outsourcing\/\">outsourced accounting services<\/a>\u00a0team can help you model the optimal timing of asset purchases and map out whether loss carry-back applies to your company&#8217;s position, ensuring you capture every available dollar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ca4409 elementor-widget elementor-widget-heading\" data-id=\"0ca4409\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. Increased ATO Compliance Checks in 2026\u201327\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73f4250 elementor-widget elementor-widget-text-editor\" data-id=\"73f4250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe\u00a0<a href=\"https:\/\/budget.gov.au\"target=\"blank\" rel=\"nofollow\">Australian Government has committed $700 million<\/a>\u00a0to fund ATO compliance activity over the forward estimates. Priority areas include:\n<ul>\n \t<li>R&amp;D tax incentive claims, especially where the definition of &#8216;eligible R&amp;D activities&#8217; has been stretched.<\/li>\n \t<li>BAS and GST reporting, real-time data matching will flag discrepancies faster than before.<\/li>\n \t<li>Multinational profit shifting and thin capitalisation rules.<\/li>\n \t<li>Real-time fraud detection upgrades targeting ABN misuse and false refund claims.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad3671e elementor-widget elementor-widget-heading\" data-id=\"ad3671e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Common Mistakes to Avoid\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a5bf08 elementor-widget elementor-widget-text-editor\" data-id=\"3a5bf08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tBased on ATO audit patterns and the\u00a0<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/preparing-lodging-and-paying\/income-and-deductions-for-business\/ato-small-business-benchmarks\"target=\"blank\" rel=\"nofollow\">ATO&#8217;s compliance program guidance<\/a>:\n<ul>\n \t<li>Overclaiming R&amp;D on standard product development or IT maintenance activities.<\/li>\n \t<li>Missing GST on related-party transactions or non-arms-length supplies.<\/li>\n \t<li>Incorrect contractor vs employee classification for PAYG and payroll tax.<\/li>\n \t<li>Failing to reconcile BAS lodgements to end-of-year financial accounts.<\/li>\n \t<li>Late or incorrect superannuation payments are now a much higher ATO priority.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46fb9eb elementor-widget elementor-widget-heading\" data-id=\"46fb9eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key Dates Every Business Owner Must Know<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a73fbc elementor-widget elementor-widget-text-editor\" data-id=\"8a73fbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr><td><p><strong>Date<\/strong><\/p><\/td><td><p><strong>What Happens<\/strong><\/p><\/td><td><p><strong>Status<\/strong><\/p><\/td><\/tr><tr><td><p>12 May 2026<\/p><\/td><td><p>Negative gearing is abolished on new established property purchases<\/p><\/td><td><p>Action Now<\/p><\/td><\/tr><tr><td><p>30 June 2026<\/p><\/td><td><p>Maximise instant asset write-off and loss carry-back claims for FY2026<\/p><\/td><td><p>Action Now<\/p><\/td><\/tr><tr><td><p>1 July 2026<\/p><\/td><td><p>Payday Super commences, super paid each pay cycle<\/p><\/td><td><p>Action Now<\/p><\/td><\/tr><tr><td><p>1 July 2026<\/p><\/td><td><p>Loss carry-back becomes permanent for eligible companies<\/p><\/td><td><p>Confirmed<\/p><\/td><\/tr><tr><td><p>1 July 2027<\/p><\/td><td><p>New CGT indexation model replaces 50% discount<\/p><\/td><td><p>Plan Now<\/p><\/td><\/tr><tr><td><p>1 July 2027<\/p><\/td><td><p>30% minimum tax on discretionary trust distributions begins<\/p><\/td><td><p>Plan Now<\/p><\/td><\/tr><tr><td><p>30 June 2030<\/p><\/td><td><p>End of trust restructure rollover relief window<\/p><\/td><td><p>Monitor<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a5a093 elementor-widget elementor-widget-heading\" data-id=\"9a5a093\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Business Owners Should Do Right Now\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-925798f elementor-widget elementor-widget-text-editor\" data-id=\"925798f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With multiple reforms starting from July 2026 and July 2027, the time to plan is before those dates, not after. Here is a practical action list:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0a1542 elementor-widget elementor-widget-heading\" data-id=\"d0a1542\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Before 30 June 2026\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-678e6b2 elementor-widget elementor-widget-text-editor\" data-id=\"678e6b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Review all asset purchases and confirm eligibility for the $20,000 instant write-off.<\/li><li>Confirm your payroll software is configured and tested for Payday Super from 1 July.<\/li><li>Model whether loss carry-back applies to your company&#8217;s FY2026 or FY2025 position.<\/li><li>Confirm all outstanding BAS lodgements and super payments are up to date.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18219f5 elementor-widget elementor-widget-heading\" data-id=\"18219f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Before 1 July 2027\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed19c23 elementor-widget elementor-widget-text-editor\" data-id=\"ed19c23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Map all discretionary trusts in your business structure and quantify the 30% tax impact.<\/li><li>Model the CGT cost of any planned asset or business sales under the old vs the new rules.<\/li><li>Assess whether to accelerate asset sales or restructure your trust before the new rates apply.<\/li><li>Review all investment property holdings and confirm grandfathering of pre-Budget purchases.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbe2cb3 elementor-widget elementor-widget-heading\" data-id=\"bbe2cb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ongoing\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b7b391 elementor-widget elementor-widget-text-editor\" data-id=\"9b7b391\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Ensure BAS lodgements and payroll reporting reconcile each quarter correctly.<\/li><li>Review R&amp;D tax claims with a specialist before lodging. ATO scrutiny is at an all-time high.<\/li><li>Keep detailed records of all trust distributions and beneficiary tax rates for 2026\u201327 and beyond.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-192ad6c elementor-widget elementor-widget-heading\" data-id=\"192ad6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Final Word: The Cost of Waiting\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e2715b elementor-widget elementor-widget-text-editor\" data-id=\"9e2715b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The 2026 Federal Budget rewards businesses that plan and penalises those that do not. Whether it is CGT restructuring before July 2027, trust modelling before the new distribution tax, or ensuring payroll is Payday Super-ready by 1 July 2026, the window to act is open right now.<\/p><p>Befree works with business owners, investors, and company directors to navigate complex tax changes with practical, compliant, and cost-effective strategies.\u00a0<a href=\"https:\/\/befreeltd.com\/au\/contact-us\/\">Get in touch<\/a>\u00a0with our team to discuss your specific situation before the deadlines arrive.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ecd7b0 e-flex e-con-boxed e-con e-parent\" data-id=\"2ecd7b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbbc7d0 elementor-widget elementor-widget-heading\" data-id=\"cbbc7d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53a80d7 elementor-widget elementor-widget-n-accordion\" data-id=\"53a80d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:300,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8770\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8770\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Will the 50% CGT discount apply to assets I already own? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8770\" class=\"elementor-element elementor-element-35c9056 e-con-full e-flex e-con e-child\" data-id=\"35c9056\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-338c9c6 elementor-widget elementor-widget-text-editor\" data-id=\"338c9c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The new 30% minimum tax rate applies to disposals from 1 July 2027. Assets you already own, including those held since before the Budget, will be subject to the new rules when you sell them after that date. The discount does not apply to sales before 1 July 2027, so the current rules still apply in FY2027.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8771\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8771\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Do the negative gearing changes affect my existing investment properties? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8771\" class=\"elementor-element elementor-element-168075b e-con-full e-flex e-con e-child\" data-id=\"168075b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fef19e elementor-widget elementor-widget-text-editor\" data-id=\"4fef19e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. Properties purchased before Budget night (12 May 2026) are fully grandfathered under the old negative gearing rules. The changes apply only to established properties acquired after that date. New builds retain negative gearing treatment regardless of when they are purchased.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8772\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8772\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How do I know if my R&amp;D claim is at risk under the new ATO crackdown? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8772\" class=\"elementor-element elementor-element-5ccc023 e-con-full e-flex e-con e-child\" data-id=\"5ccc023\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-977e87b elementor-widget elementor-widget-text-editor\" data-id=\"977e87b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe ATO has published updated\u00a0<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/income-deductions-and-concessions\/incentives-and-concessions\/r-d-tax-incentive\"target=\"blank\" rel=\"nofollow\">R&amp;D eligible activities guidance<\/a>. If your R&amp;D claim has not been reviewed by a specialist in the last 12 months, now is the time.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8773\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8773\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is Payday Super really starting on 1 July 2026? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8773\" class=\"elementor-element elementor-element-d2275aa e-con-full e-flex e-con e-child\" data-id=\"d2275aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17f3529 elementor-widget elementor-widget-text-editor\" data-id=\"17f3529\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. The government confirmed this deadline in the Budget. Employers who are not ready risk penalties and interest charges. If you are unsure whether your payroll system is compliant, seek advice before 30 June 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Will the 50% CGT discount apply to assets I already own?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The new 30% minimum tax rate applies to disposals from 1 July 2027. Assets you already own, including those held since before the Budget, will be subject to the new rules when you sell them after that date. The discount does not apply to sales before 1 July 2027, so the current rules still apply in FY2027.\"}},{\"@type\":\"Question\",\"name\":\"Do the negative gearing changes affect my existing investment properties?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. Properties purchased before Budget night (12 May 2026) are fully grandfathered under the old negative gearing rules. The changes apply only to established properties acquired after that date. New builds retain negative gearing treatment regardless of when they are purchased.\"}},{\"@type\":\"Question\",\"name\":\"How do I know if my R&D claim is at risk under the new ATO crackdown?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The ATO has published updated\\u00a0R&amp;D eligible activities guidance. If your R&amp;D claim has not been reviewed by a specialist in the last 12 months, now is the time.\"}},{\"@type\":\"Question\",\"name\":\"Is Payday Super really starting on 1 July 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. The government confirmed this deadline in the Budget. Employers who are not ready risk penalties and interest charges. If you are unsure whether your payroll system is compliant, seek advice before 30 June 2026.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The 2026 Federal Budget, handed down on 12 May 2026 by Treasurer Jim Chalmers, marks one of the most significant shifts in Australian tax policy in a generation. For business owners, investors, and company directors, planning early could help you reduce unexpected tax impacts later.\u00a0 This is not a budget to watch from the sidelines. [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":17284,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Federal Budget 2026 Tax Changes for Investors &amp; Businesses<\/title>\n<meta name=\"description\" content=\"Federal Budget 2026 tax reforms reshape CGT, trusts, super and property investing. 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See Australian businesses and investors must do before July 2027 changes.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"twitter_misc":{"Written by":"Webmaster","Est. reading time":"10 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/federal-budget-tax-reforms-investors-must-act\/","url":"https:\/\/befreeltd.com\/au\/resources\/blogs\/federal-budget-tax-reforms-investors-must-act\/","name":"Federal Budget 2026 Tax Changes for Investors & Businesses","isPartOf":{"@id":"https:\/\/befreeltd.com\/au\/#website"},"primaryImageOfPage":{"@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/federal-budget-tax-reforms-investors-must-act\/#primaryimage"},"image":{"@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/federal-budget-tax-reforms-investors-must-act\/#primaryimage"},"thumbnailUrl":"https:\/\/befreeltd.com\/au\/wp-content\/uploads\/Tax-Reforms-Every-Investor-Must-Act-On-Now.jpg","datePublished":"2026-05-20T12:27:39+00:00","dateModified":"2026-05-26T13:17:09+00:00","description":"Federal Budget 2026 tax reforms reshape CGT, trusts, super and property investing. 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