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Our strategic update articles provide you with in-depth analysis of a range of technical issues which may impact your clients and the advice you provide.
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Rated #1 for Technical Support 14 years running by Wealth Insights¹ our FirstTech team brings award-winning expertise to every adviser conversation.
For more than 25 years, our team has offered expert guidance across a wide range of technical areas, from superannuation and contributions, to aged care and estate planning.
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The ATO has provided guidance on the operation of the changes to SMSF limited recourse borrowing arrangements effective 10 August 2026.
Under the changes LRBAs entered into on or after 10 August 2026 to purchase real property, can only be used to acquire business real property. This change means SMSFs can no longer enter into new LRBAs to acquire ordinary residential investment properties from that date.
The ATO has issued a reminder that payment of super contributions on government funded Parental Leave Pay will commence to be paid this financial year.
The scheme commenced on 1 July 2025, with super contributions on government funded Paid Parental Leave paid the following financial year. Those that received government funded Paid Parental Leave in 2025-26 will have super contributions at the Super Guarantee rate (currently 12%) paid into their super this financial year.
The contributions will be taxed at 15% in the super fund and will count toward the individual’s concessional contribution cap in the year that the contribution is made.
Treasury has released a consultation paper titled Minimum tax on discretionary trusts.
The government announced a 30% minimum tax on discretionary trusts in 2026-27 Federal Budget and it is proposed to apply from 1 July 2028.
Treasury is seeking feedback on:
- expanded rollover relief to support restructuring
- how excess franking credits should be treated
- way to collect the minimum tax
Consultation closes 31 July 2026.
Latest articles
Proposed minimum tax on discretionary trusts: key considerations for advisers
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 outlining the proposed design of the measure.
If implemented, 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.
Tax reforms: CGT and negative gearing changes FAQs
Significant reforms to CGT and negative gearing rules that were originally announced in the 2026/27 Federal Budget and have now become law.
This FAQ addresses some of the most common questions FirstTech has received regarding these changes.
Total super balances changes for defined benefit interests
From 1 July 2026, the way a client’s total super balance (TSB) is calculated changed. For clients whose only superannuation interests are accumulation interests and account-based income streams, these changes will not affect how their interests are valued.
However, clients who hold accruing defined benefit interests, defined benefit income streams and most other non-account-based income streams will see these interests valued differently from that date. For these clients, their TSB on 30 June 2027 may be substantially different compared with 30 June 2026.
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¹ Wealth Insights Platform Service Level Reports - CFS First Tech team was rated #1 by Wealth Insights for Technical Support every year since 2013.
Adviser use only. Information on this webpage is provided by Avanteos Investments Limited ABN 20 096 259 979, AFSL 245531 and Colonial First State Investments Limited ABN 98 002 348 352, AFSL 232468. It may include general advice but does not consider anyone’s individual objectives, financial situation, needs or tax circumstances. You should read the relevant Product Disclosure Statements (PDSs), Investor Directed Portfolio Service Guides (IDPS Guides) and Financial Services Guides (FSGs) before making any recommendations to a client. The PDSs, IDPS Guides and FSGs can be obtained from www.cfs.com.au or by calling us on 13 18 36. Past performance or awards are no indication of future performance.