ESV – Business advisors and accountants sydney — Personal Tax & Superannuation Archives - ESV

Tranche 2 of the Budget has landed

The continuing nature of the changes and amendments reinforces the feeling that the tax changes were not fully thought through and the legislation giving effect to the changes... were / are rushed.

Federal Budget: CGT Discount and periods of non residency

Non-residents may not meet the criteria for the CGT deemed disposal and reacquisition, losing indexation and facing the minimum 30% tax

Self Managed Superannuation Funds (SMSF) Changes

SMSFs can still buy residential property, they just can't borrow to do it anymore. Here's what the government's deal with the Greens means for LRBAs from 10 August 2026.

Innovative Business CGT Concession (“IBCC”)

A new CGT concession for startup investors is on the horizon, but the eligibility conditions are tighter than they appear.

Small Business CGT Changes

The Federal Government's unscheduled changes to the small business CGT concessions sound like welcome relief, but the detail tells a different story.

Tax Residency – it’s not as clear cut as you think

For the majority of taxpayers tax residency is simple and straight forward, however, for an increasing number of people it is a complex fluid position.

Budget Changes – Legislation released – Negative Gearing

The negative gearing reforms are broadly in line with the announcements made on Budget night, however, some additional clarity is available in relation to how the reforms will be enforced and monitored.

Budget Changes – Legislation released – CGT

Recent Federal Budget proposals have triggered a significant rewrite of parts of the CGT legislation, adding considerable complexity for taxpayers.

Federal Budget: CGT – Overview

Pre-CGT assets have sat outside the tax net since 1985. The Budget has changed that. Here's what it means for your position

Federal Budget: Discretionary Trust Taxation – Overview

The Federal Budget proposal to tax discretionary trust distributions could have significant implications for private groups. However, with legislation still to come, caution should be exercised before making any structural changes.

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