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Brown Hamilton Partners We are a quality Accounting Practice offering a range of services committed to focusing and tailorin

14/10/2026

With property prices making it harder for younger Australians to get into the housing market, many parents are looking at ways to give their kids a helping hand.

Whether it's contributing to a deposit, acting as a guarantor, lending money or helping them make the most of the First Home Super Saver (FHSS) scheme, there are several options worth exploring.

But before you open the Bank of Mum and Dad, there are a few things to consider:

1. Gifts or loans: What's the best approach, and should the arrangement be documented?
2. Guarantor loans: What are the risks if your child can't meet their repayments?
3. The FHSS scheme: How your children may be able to save for their first home through super.
4. Where to access the funds: Whether cash held personally, in your business or within your investments is the most tax-effective source of support.
5. Centrelink implications: How gifting money or assets could affect your Age Pension.
6. Your own financial security: How much can you comfortably afford to help without compromising your retirement plans?

Helping your kids get into the property market can make a real difference. The key is finding an approach that works for them without putting your own financial future at risk.

At Brown Hamilton Partners, we can help you understand the tax and financial implications and work through the options that best suit your family's circumstances.

If you're thinking about helping your kids buy their first home, give us a call on

03 9848 4458 to discuss your options.

We’ve made it to the final week of our CGT series!Over the past weeks we’ve covered a lot, ranging from the new CGT rule...
30/09/2026

We’ve made it to the final week of our CGT series!

Over the past weeks we’ve covered a lot, ranging from the new CGT rules and transition arrangements, through to valuations and the practical issues that may affect you from 1 July 2027.

In this final video, we bring it all together, including an important carve-out for certain new builds, and a recap of the key headline issues you need to have on your radar.

You don’t need to have all the answers right now. The important thing is understanding whether the changes could affect you, your business, or your investment assets.

We can assess your situation and help you work through what needs to be considered and any action required.

Understanding what’s changing is the first step towards greater clarity - so informed, strategic decisions can be made for your future wealth.

The CGT changes are coming, but there are still important exemption...

We're back to CGT this week! This one is important if you own assets that you may sell after 30 June 2027.As outlined in...
23/09/2026

We're back to CGT this week! This one is important if you own assets that you may sell after 30 June 2027.

As outlined in Rochelle's previous video, the market value of CGT assets at 30 June 2027 may become a critical piece of the calculation when those assets are eventually sold.

We're getting into the practical side of the new CGT rules now because knowing the rules is one thing, but being prepared for them is another. Check out Rochelle's video to understand a bit more about what is required in terms of "valuations".

If you're unsure how these changes could affect you, let's have a conversation.

We can discuss your circumstances, identify which assets may need attention and work through the planning before 30 June 2027.

The new CGT rules are coming in 2027, and valuations at 30 June 202...

As promised, here is the next instalment in our series on the CGT changes.Today, we are looking at the transition rules....
14/09/2026

As promised, here is the next instalment in our series on the CGT changes.

Today, we are looking at the transition rules. This is where we calculate the CGT on an asset you own BEFORE 1/7/27, but sell AFTER 30/6/27. It's a bit complicated, but lots of people are asking about how this works, as it will be a common scenario.

In the video, we've given worked examples to help you understand the process.

One important note to remember - there is no tax payable until the financial year you ACTUALLY sell the asset.

BTW - the tax landscape is shifting so rapidly that we actually had to re-record part of this video to include further changes announced last week!

And speaking of changes… the draft legislation for the proposed 30% minimum tax on trusts was also released last week. This could be the most significant tax reform we’ve seen yet.

Please remember it is still only draft legislation, so there is no need to rush out and make changes just yet. The proposed Trust measures are not scheduled to apply until 1 July 2028.

If you have questions about any of these changes, or you’d like to sit down and talk through how the evolving tax landscape may impact you and your tax position, please reach out. We’d love to meet with you.

Australia’s proposed capital gains tax changes will introduce new r...

Welcome to episode three in our CGT Series. Today, we are going to look at how the CGT maths work after 1 July 2027. Spe...
02/09/2026

Welcome to episode three in our CGT Series. Today, we are going to look at how the CGT maths work after 1 July 2027. Specifically, we will examine how to calculate the tax when an asset is both purchased and sold after 1 July 2027. This is key to understanding the changes.

I’ve deliberately kept the transition rules out of this episode — they deserve their own video, which is coming up next.

CGT is an area where getting the timing, calculation and available concessions wrong can have a very large tax impact. So if you are likely to sell a significant asset or investment in the coming years, it’s worth understanding the changes now rather than waiting until the transaction is on the doorstep.

If you know someone who would benefit from understanding these changes, please feel free to share this video or introduce them to us. We genuinely love receiving referrals, and CGT is an area where good advice before a transaction can make a very real difference.

Capital Gains Tax is changing from 1 July 2027.But the rules that...

30/08/2026

Here’s the next instalment of our Capital Gains Tax education series.

In this video, we look at some of the key CGT exemptions and concessions that will remain available when the new CGT regime commences on 1 July 2027.

These are important to understand because, with the changes to the CGT discount, how you structure, hold, and manage your investment assets becomes increasingly important.

Taking advantage of the exemptions and concessions available can make a significant difference to the amount of tax you ultimately pay on your investment gains — helping you keep more of those gains in your pocket.

Take a look at the video below, and if you’d like to understand how the changes may affect your own investment portfolio, give us a call to arrange a CGT review and analysis of your holdings.

Australia's capital gains tax (CGT) rules are changing from 1 July ...

One of the biggest tax changes announced by the Federal Government in the last budget was the overhaul of Australia's ca...
28/08/2026

One of the biggest tax changes announced by the Federal Government in the last budget was the overhaul of Australia's capital gains tax system.

If you own an investment property, shares, a business or other investments, these changes could affect how much tax you will pay when you sell those assets.

Before we get to the changes, it is important to understand exactly how CGT works now. This sets the landscape for how the changes will impact investors and what planning can be done.

Over coming weeks we will be explaining -

- what is changing under the new laws,
- what isn't changing,
- how the transition rules will operate,
- and why obtaining a valuation before 30 June 2027 could save you significant tax in the future.

Below is the link to our first instalment of the video.

It covers the basics of the current CGT rules, which then sets the scene to understand how things are going to change from 1 July 2027.

If you would like to chat with us about the CGT changes and how they will impact you, please give us a call on 9848 4458.

Australia’s Capital Gains Tax rules are set to change from 1 July 2...

02/08/2026

There are plenty of tax changes happening at the moment, and over the coming weeks we'll be taking a closer look at Capital Gains Tax and the recent Budget measures.

Before that begins, here are two other developments that we think are worth sharing.

1. Changes to Trusts – Proposed 30% Minimum Tax

At this stage, we are still waiting for draft legislation on the Government's proposed changes to the taxation of discretionary trusts.

Until the legislation is released, we will not be recommending restructures or significant changes based solely on the Budget announcement. The Treasury released a consultation paper in July, but there is still considerable uncertainty around how the rules will ultimately operate.

One area currently under consultation is the impact on not-for-profit (NFP) beneficiaries that receive distributions from discretionary trusts. Many of our clients distribute income to NFP organisations that are not deductible gift recipients (DGRs). The proposed rules could significantly affect these organisations and the families that support them.

The proposed changes are intended to commence from 1 July 2028, giving some time for planning once the legislation is finalised. We'll continue to monitor developments and keep you informed as more details are released.

2. Holiday Homes – New Deduction Rules

Changes to the legislation, together with a recent ATO Taxation Ruling, mean that from 1 July 2026, the tax treatment of holiday homes has changed significantly.

Previously, ownership expenses such as mortgage interest, council rates and land tax could generally be apportioned between periods when the property was available for rent and periods of private use.
That approach no longer applies.

From the 2027 financial year, where a property is used both as a holiday home and to generate rental income, the ATO will instead consider the main use of the property.

If the property's main use is determined to be for private holiday or recreational purposes, ownership expenses - including mortgage interest, council rates and land tax may not be deductible at all.

Conversely, if the property's main use is to produce rental income, an appropriate portion of these expenses may remain deductible. The focus has shifted from whether the property was available for rent to how it is actually used.

For example, if a beach house is listed on Airbnb but is blocked out for the peak holiday periods such as January and Easter for the owners' personal use, the ATO may conclude that the property's primary purpose is private recreation rather than income production. This could substantially reduce, or even eliminate, the available tax deductions.

For many property owners, this may significantly reduce negative gearing benefits and increase their overall tax liability.

So, what should you do?

If you own a holiday home that is also rented out, we recommend reviewing your property's usage now. Early planning may allow you to restructure the way the property is used so that you continue to maximise the deductions available under the new rules.

As always, if you're unsure how these changes may affect your circumstances, please contact us before making any decisions.

Every now and then, something outside of business offers a useful reminder about what really matters.A story from the Wo...
24/07/2026

Every now and then, something outside of business offers a useful reminder about what really matters.

A story from the World Cup did exactly that. Watch today's video to see what caught my attention.

The biggest lesson from the FIFA World Cup wasn't about the goals o...

15/07/2026

The recent changes to Australia's Capital Gains Tax (CGT) rules represent one of the most significant tax reforms affecting investors and business owners in many years.

While the new rules won't affect everyone immediately, they have the potential to influence future decisions about buying, holding and selling assets, and they make forward planning more important than ever.

Who Could be Affected?

The changes may be relevant if you own or are planning to own:
- Investment properties
- Shares or managed funds
- Assets in a family trust
- A business
- Commercial property
- Private company shares or units in a trust
- Crypto and other investments that may be subject to Capital Gains Tax

For many business owners, the business they've spent years building is one of their largest capital assets. Understanding how the new rules apply will be an important part of planning for retirement, succession or an eventual sale.

Although many people won't sell an asset for years, the decisions made today could have significant tax consequences in the future. One important aspect of the new legislation is the transition to the new CGT regime, including the need to establish the value of many CGT assets at 30 June 2027. Good records and appropriate valuations may become critical in supporting future tax outcomes.

There is no need to panic or make rushed decisions. However, there is every reason to become informed and ensure your long-term plans remain appropriate.

Over the coming year, we'll be providing practical guidance to help you understand the new rules and what they mean for your circumstances.
We'll be covering topics including:

- What has changed and when the new rules apply
- How the changes affect investment properties, shares and businesses
- Family trusts and business ownership structures
- Small Business CGT Concessions
- The importance of valuations and record keeping
Planning opportunities before the new rules take effect
- Common mistakes to avoid

Our aim is to explain these changes in plain English and help you make informed decisions based on your personal circumstances, rather than simply reacting to headlines.

If you believe you may be affected, or you're considering buying or selling a significant asset over the next few years, we encourage you to speak with us before making any decisions.

As always, our focus is to provide greater clarity so you can make decisions with confidence.

Address

31-39 Norcal Rd, 31-39 Norcal Road
Nunawading, VIC
3131

Opening Hours

Monday 9am - 5pm
Tuesday 9am - 5pm
Wednesday 9am - 5pm
Thursday 9am - 5pm
Friday 9am - 5pm

Telephone

+613 9848 4458

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