We recap changes to SMSF borrowing rules and how they impact investments. Learn how SMSF trustees can navigate the changes effectively.

While you may have no intention of selling your business for many years, new capital gains rules may require the market value of your business interest to be established as at 1 July 2027 for future CGT purposes.

With proposed changes to the capital gains treatment of investment property attracting attention, investors should have reliable evidence of their property’s market value at the relevant date.

Stay up to date with the latest 2026-27 Federal Budget tax changes, including updates to capital gains tax, testamentary trusts, SMSF borrowing rules and other key measures affecting individuals and businesses.

Think your holiday home deductions are sound? Updated ATO guidance could deny claims where private use, family access or blocked-out peak periods suggest the property is not mainly used to earn rental income.

For SMSF members and trustees, a few timely checks now can avoid headaches later and help preserve valuable tax and contribution opportunities.