James Coles
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The 2026 Federal Budget introduces a range of significant tax changes that could reshape investment strategies, asset structures and long-term planning for Australian investors. From proposed limits on negative gearing and major capital gains tax..

The Better Targeted Superannuation Concessions measure (known as the Division 296 tax) is now law and takes effect from 1 July 2026. For those with large super balances, it’s important to understand what the new tax does, why it’s been introduced,..

As Australia’s renewable energy market matures, long-term bundled Power Purchase Agreements (PPAs) are becoming a key tool for financing projects and managing price and sustainability commitments. However, when green products such as LGCs are..

Running, or deciding to set up a self-managed super fund (SMSF) gives you control, but it also brings legal responsibilities.

If your super balance is comfortably below $3 million, you can probably relax — the proposed changes to the super rules shouldn’t adversely affect you (yet). But if your super is nudging that level, or if you’re clearly over, the Treasurer’s latest..

A recent decision of the Administrative Review Tribunal (Goldenville Family Trust v Commissioner of Taxation [2025]) highlights the importance of documentation and evidence when it comes to tax planning and the consequences of not getting this..

From 1 July 2025, the superannuation guarantee (SG) rate officially rose to 12% of ordinary time earnings (OTE). This is the final step in the gradual increase legislated under previous reforms.

Australia's renewable energy sector is experiencing rapid growth, bringing increased tax compliance obligations. A crucial yet often overlooked requirement during the construction phase is the Taxable Payments Annual Report (TPAR). If your renewable..

Division 296 super tax is a controversial Federal Government proposal to impose an extra 15% tax on some superannuation earnings for individuals if their total superannuation balance is over $3 million as at 30 June of the relevant income year.

As the Labor party settle back into their seats having secured a majority in the House of Representatives, we look at the campaign promises and the unfinished business from the last term.
