Tax doesn’t have to be a sunk cost in farming. With the right structure and strategy, it can become a recoverable asset that strengthens cashflow, supports growth, and protects your farm across generations. This article explores how dividend imputation, alongside other key tax tools, allows farmers to pay tax when profitable, reclaim it in lean years, and build resilience, equity, and succession readiness without compromising working capital.

Many family businesses focus on what can be seen, listed, and insured. Yet the greatest value often lies in intangible assets such as relationships, knowledge, systems, and reputation. This article explores how recognising and protecting these hidden assets can preserve family wealth and strengthen the future of the business.

Family business planning 2026 is less about urgency and more about intention. As the cost of inaction rises, clarity around succession, tax and ownership matters more than ever. Here’s how families can move from drift to deliberate decisions — and why an annual review is the right place to start.