Insights
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The permanent $20,000 instant asset write-off offers eligible small businesses greater certainty, but it should not drive unnecessary spending. Understand how tax deductions affect cash flow, what eligibility rules matter and how to assess the commercial value of an asset before buying.

Tax compliance costs extend beyond accounting fees. Complex rules can consume valuable time, increase administrative expenses and delay important business decisions. Discover practical ways to streamline processes and reduce unnecessary compliance work.

A proposed trust tax rollover may reduce some federal income tax consequences of restructuring, but changing a trust structure can affect much more than tax. Discover seven important areas family businesses should review before restructuring.

Reducing a PAYG instalment can be appropriate when a business genuinely expects its taxable profit to fall. Learn how the ATO's 85% rule works, what evidence can support a variation and why cash flow problems should not automatically lead to lower instalments.

Australia's proposed Innovative Business CGT Concession could provide a 50% discount on eligible capital gains from qualifying early stage investments. Learn how the proposal could affect investors and why eligibility, investment structure and due diligence still matter.

Proposed Australian trust tax reforms could give some family trusts an election to avoid the proposed 30% minimum tax, but the trade off may be significant. Understand how fixed distributions could affect family flexibility, succession and long term wealth planning.

The proposed 30% minimum tax on discretionary trusts may give affected family businesses another option through a fixed distribution election. But before acting, families should consider stamp duty, flexibility, succession, asset protection and the wider tax and commercial consequences.

Spending more than 183 days overseas does not automatically mean you stop being an Australian tax resident. Learn how the ATO uses passenger movement data and why your family, home, assets, employment and broader circumstances can all matter when determining tax residency.

From the 2026–27 income year, eligible Australian workers may be able to access a standard work related deduction of up to $1,000. But it is not a $1,000 refund, and keeping records may still be important when actual work related expenses are higher.

Dynamic PAYG Instalments could change how Australian businesses manage tax payments from 1 July 2027. Discover how more responsive PAYG instalments may improve cash flow and why accurate, up-to-date accounting data will become increasingly important.

Company having a tough year? Your tax loss may now create a cash refund. Australia's reintroduced loss carry-back rules could help eligible companies turn current tax losses into valuable cash flow, while prior tax paid and franking credits remain important considerations.