ACCOUNTING ARTICLES

May 2026 Budget: CGT and discretionary trusts

Updated for the position at 2 October 2026, distinguishing enacted CGT reforms from proposed trust rules.

• May 2026 Budget CGT changes: what business owners and investors need to know
• May 2026 Budget discretionary trust changes: proposed 30% minimum tax

New small business tax guides

Published 2 October 2026: practical answers, worked examples and records checklists for Australian business owners.

• When does a small business need to register for GST?
• $20,000 instant asset write-off: a small business guide for 2026–27
• Division 7A: can you use company money for personal expenses?

Recently updated tax guides

These guides were refreshed on 2 October 2026. Each includes practical records to prepare, relevant ATO sources and links to related services.

• Employer super and Payday Super: a 2026–27 checklist
• Leaving or winding up an SMSF: steps and records
• Working from home deductions: rates and records for 2025–26
• Business or hobby? Tax considerations for your side activity
• Trust tax returns: distributions, deadlines and records

Browse our accounting articles

The articles below show their original publication dates. Tax rules can change; contact our team for advice on your current circumstances.

• Chartered Tax Adviser Perth: What to Expect from Expert Tax Support 6 October 2026
• 7 Signs You Need a New Accountant – and How to Decide What Comes Next 5 October 2026
• How Much Does an Accountant Cost in Perth? A 2026 Guide 4 October 2026
• Fixed fee vs hourly accountant: which model suits your business? 3 October 2026
• Fixed Fee Accountant Perth: How to Choose Clear, Tailored Support 2 October 2026
• May 2026 Budget discretionary trust changes: proposed 30% minimum tax 2 October 2026
• May 2026 Budget CGT changes: what business owners and investors need to know 2 October 2026
• Division 7A: can you use company money for personal expenses? 2 October 2026
• $20,000 instant asset write-off: a small business guide for 2026–27 2 October 2026
• When does a small business need to register for GST? 2 October 2026

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