Budget 2026-27: 50% CGT discount replaced with indexation from 1 July 2027 💰 Treasury May 2026 • Budget 2026-27: 30% minimum tax on capital gains from 1 July 2027 💰 Treasury May 2026 • Budget 2026-27: Negative gearing limited to new residential builds from 1 July 2027 💰 Treasury May 2026 • Budget 2026-27: Negative gearing losses on established properties quarantined to residential property income only 💰 Treasury May 2026 • Budget 2026-27: Existing properties held before 12 May 2026 grandfathered – negative gearing unchanged 💰 Treasury May 2026 • Budget 2026-27: New build exemption preserves negative gearing for properties that add housing supply 💰 Treasury May 2026 • Budget 2026-27: 30% minimum tax on discretionary trust distributions from 1 July 2028 💰 Treasury May 2026 • Budget 2026-27: Bucket companies face effective tax rate of up to 63% on trust distributions 💰 Treasury May 2026 • Budget 2026-27: Bucket company double taxation risk – trustee pays 30%, company taxed again on full distribution 💰 Treasury May 2026 • Budget 2026-27: Corporate beneficiaries cannot claim credits for trustee-level tax paid 💰 Treasury May 2026 • Budget 2026-27: Income splitting via bucket companies materially undermined by trust tax changes 💰 Treasury May 2026 • Budget 2026-27: Rollover relief available from 1 July 2027 to restructure out of discretionary trusts 💰 Treasury May 2026 • Budget 2026-27: $250 Working Australians Tax Offset introduced 💰 Treasury May 2026 • Budget 2026-27: $1,000 instant tax deduction for work-related expenses from 2026-27 💰 Treasury May 2026 • Budget 2026-27: $20,000 instant asset write-off for small business made permanent 💰 Treasury May 2026 • Budget 2026-27: $745.1 million to strengthen Medicare integrity and combat fraud 💰 Treasury May 2026 • Budget 2026-27: $86.3 million for Phase 2 Counter Fraud Strategy 💰 Treasury May 2026 • Budget 2026-27: $17.8 million for ASIC to enhance managed investment scheme oversight 💰 Treasury May 2026 • Budget 2026-27: $136.1 million to complete business registers stabilisation 💰 Treasury May 2026 • Budget 2026-27: Tax rate on $18,201-$45,000 income drops to 15% from 1 July 2026 💰 Treasury May 2026 • Budget 2026-27: Inflation forecast to reach 5% by mid-2026 due to global oil shock 💰 Treasury May 2026 • Budget 2026-27: Australia's gross debt forecast to reach $1.05 trillion by June 2027 💰 Treasury May 2026 • Budget 2026-27: Projected deficit of $31.5 billion for 2026-27 💰 Treasury May 2026 • LISTO income threshold rises to $45,000 with max payment $810 from 1 July 2027 💰 Treasury May 2026 • Superannuation assets exempt from CGT discount changes 💰 Treasury May 2026 • Paid Parental Leave extended to 26 weeks with super contributions from 1 July 2026 💰 Treasury May 2026 • Division 296: 30% tax on super earnings above $3M, 40% above $10M from 1 July 2026 📋 ATO May 2026 • Payday Super: Employers must pay super within 7 days of payday from 1 July 2026 📋 ATO May 2026 • Concessional super cap rises to $32,500, non-concessional to $130,000 from 1 July 2026 📋 ATO May 2026 • ATO given new powers to pause tax debt recovery for victims of fraud by intermediaries 📋 ATO May 2026 • ATO to recover tax debts directly from fraudulent tax intermediaries 📋 ATO May 2026 • ATO garnishee powers expanded to include jointly held assets 📋 ATO May 2026 • ATO: Targeted compliance on R&D Tax Incentive fraud over next two years 📋 ATO May 2026 • ATO: Transfer balance cap increases to $2.1 million from 1 July 2026 📋 ATO Mar 2026 • ATO: Operation Protego – former ATO employees sentenced for GST fraud 📋 ATO Feb 2026 • ATO: 200+ SMSF auditor reviews completed, 41 referrals to ASIC 📋 ATO Dec 2025 • ASIC receives $10.3M to enhance data supervision of managed investment schemes ⚖️ ASIC May 2026 • ASIC: Private capital enforcement focus continues through 2026 ⚖️ ASIC May 2026 • ASIC: Civil penalty proceedings against nearly two dozen defendants in Shield collapse ⚖️ ASIC Apr 2026 • ASIC: DDO stop orders issued against private credit funds over TMD deficiencies ⚖️ ASIC Mar 2026 • ASIC: Actions against 28 SMSF auditors – 22 registrations cancelled ⚖️ ASIC Mar 2026 • ASIC: Urgent cyber security warning against frontier AI threats ⚖️ ASIC Feb 2026 • ASIC: NSW construction director disqualified for five years ⚖️ ASIC Jan 2026 • ASIC: Review commenced into advice licensees using lead generation services ⚖️ ASIC Dec 2025 •