James Coles
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If your self managed super fund (SMSF) is planning to borrow to buy property, the rules have changed. Residentially zoned property is now largely off the table for geared purchases, unless the property is used for business. If your fund already has..

The ATO is sharpening its focus on how taxpayers generating income from personal services deal with that income for tax purposes. In a recent Spotlight bulletin, Small Business Assistant Commissioner Tony Poulakis highlighted the release of..

The Government has announced a staged wind-back of the current Fringe Benefits Tax (FBT) exemption for electric vehicles (EVs), following recommendations from the Statutory Review of the Electric Car Discount released in May 2026. While the policy..

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.
