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TPAR data comes from businesses in specified industries that pay contractors, and shows how much they paid to each contractor over the financial year. The ATO says about $21 billion of these payments will now flow into the returns of around 700,000 sole traders …

A survey of 384 property experts expects prices to fall 8–11% from their March peak. The institute's research head says unclear communication of the negative gearing and CGT changes is keeping buyers out of the market. The survey's research head is pointing less at …

A draft Treasury determination would let property owners split a capital gain across the July 2027 changeover without a valuation, by assuming smooth growth. Here is how the formula works, with Treasury's numbers and a worked rental example. Property investors facing the 1 July …

Under Treasury's draft rules, a dwelling's 'new' status for negative gearing is tested owner by owner and lapses 24 months after its first occupancy certificate. That could affect who buys it next. Investors buying newly built apartments and houses to keep negative gearing are …

Draft rules would exempt capital gains distributed through testamentary trusts, deceased estates and special disability trusts from the 30% minimum tax starting in July 2027. Heirs who sell inherited assets in their own name are not covered. From 1 July 2027, resident individuals face …

The responsibilities demanded of an SMSF trustee are not informal guidelines; they are strict statutory covenants codified in section 52 of the Superannuation Industry (Supervision) Act 1993 (the SIS Act). Within 21 days of being appointed as an SMSF trustee or as a director …

Unlike an APRA-regulated retail or industry super fund, an SMSF is a private trust primarily regulated by the Australian Taxation Office. Members generally act as individual trustees or directors of a corporate trustee, combining investment authority with legal accountability. An SMSF can have up …