Federal Budget 2026-27
As expected, the 2026–27 Federal Budget proposes a series of significant tax reforms, with changes to capital gains tax and negative gearing being among the most impactful.
The proposals include:
- Replacement of the 50% CGT discount with inflation-adjusted indexation from 1 July 2027.
- The introduction of a minimum 30% tax rate on realised capital gains accruing from 1 July 2027.
- Negative gearing restricted to new-build properties.
- Minimum 30% tax on discretionary trusts from 1 July 2028.
13 May 2026 45 minutes
Payday Super - Navigating the upcoming super changes
Big changes are on their way with Payday Super.
What are the changes?
- How will Payday Super impact your business?
- What steps should you take?
- Frequently asked questions
01 Feb 2026 1.00 hour
Division 296 tax update
Join FirstTech for a one-hour webinar where we will take an in-depth look at the proposed new Division 296 tax changes and what they will mean for client’s and advisers. Topics include:
- The new two tiered tax and how it will work
- Fund-level and Member-level Division 296 tax income - how it will be calculated and issues to be aware of
- Important transitional provisions and modified capital gains tax rules
- Division 296 tax strategies to consider before and after 30 June 2026.
11 Mar 2026 1.00 hour
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Disclaimer
The information contained in this update is based on the understanding Avanteos Investments Limited ABN 20 096 259 979, AFSL 245531 (AIL) and Colonial First State Investments Limited ABN 98 002 348 352, AFSL 232468 (CFSIL) has of the relevant Australian laws as at the article date. As these laws are subject to change you should refer to our website at www.cfs.com.au or talk to a professional adviser for the most up-to-date information. The information is for adviser use only and is not a substitute for investors seeking advice. While all care has been taken in the preparation of this document (using sources believed to be reliable and accurate), no person, including AIL, nor CFSIL, accepts responsibility for any loss suffered by any person arising from reliance on this information. This update is not financial product advice and does not take into account any individual’s objectives, financial situation or needs. Any examples are for illustrative purposes only and actual risks and benefits will vary depending on each investor’s individual circumstances. You should form your own opinion and take your own legal, taxation and financial advice on the application of the information to your business and your clients.
Taxation considerations are general and based on present taxation laws and may be subject to change. You should seek independent, professional tax advice before making any decision based on this information.
AIL and CFSIL are also not a registered tax (financial) adviser under the Tax Agent Services Act 2009 and you should seek tax advice from a registered tax agent or a registered tax (financial) adviser if you intend to rely on this information to satisfy the liabilities or obligations or claim entitlements that arise, or could arise, under a taxation law.