Education

This generally prevents new borrowing arrangements for ordinary residential rental properties. However, the change does not prohibit every residential property purchase by an SMSF, and qualifying existing arrangements remain protected. The distinction between new borrowing, existing loans and purchases using available fund money is …

These are the first increases since 2024–25. With three months of 2026–27 already gone, now is a sensible time to check how much of the new room is left. Salary sacrifice arrangements and personal contribution plans are easier to adjust early than in a …

The change does not start until 1 July 2027. That makes 2026–27 the last full year under the old limits, and it is worth understanding the gap the change is designed to close.

For employers, the question is simple but expensive: which payments attract the 12% super guarantee (SG)? With Payday Super now in force, the answer affects every pay run.

The first payments started flowing from July 2026. For many families, the money arrives as a lump sum months after the leave ends, so it is easy to miss. Here is how it works and what to check.

The program covers 2025–26 to 2029–30. It means the details of a vehicle transfer at the registry counter can end up in the ATO's systems, where they are checked against what buyers and sellers report on their tax returns andBusinessstatements.

The first claims can be made in 2026–27 income tax returns. However, recording a loss does not automatically produce a refund. Eligibility, the loss carry-back calculation and applicable limits determine the amount available.