2026–27 Federal Budget Report: Key tax, investment and business changes explained, including negative gearing, CGT reforms, instant asset write-offs, trust tax measures and economic outlook insights.

Budget 2025–26 focuses on voter appeal with $7bn+ in new spending for 2025–26 and $20bn+ over 5 years, mostly extending prior measures.

Stage three tax cuts — what is legislated, the impact and the issues.

This measure enables an asset’s cost to be fully deductible upfront rather than being claimed over the asset’s life, regardless of the cost.