30/06/2026
This one didn't get as much media attention...
From 2028, eligible start-up companies with turnover under $10 million may be able to convert early tax losses into a refundable tax offset, giving some businesses cash flow support when they need it most (not years later).
It is not a blanket refund, and the rules matter, but it is a strong reminder that getting your structure right early can shape what support is available later.