26/05/2026
While the Politicians are battling this out and it has not yet become law.
Here’s the timeline every Australian business owner, investor and trust client should be watching closely 👇
📅 7:30PM – 12 MAY 2026
Negative gearing restrictions begin for newly acquired established residential properties.
📅 1 JULY 2026
✅ $20K Instant Asset Write-Off becomes permanent
✅ Income tax rates reduce
✅ Loss carry-back rules commence for businesses under $1B turnover
📅 FY2026–27 RETURNS
💰 $1,000 Instant Tax Deduction introduced
No receipts required for eligible work-related expenses.
📅 1 APRIL 2027
🚗 EV FBT exemptions begin changing for vehicles above $75K.
📅 1 JULY 2027 — MAJOR DATE
⚠️ The biggest tax shift in decades:
• 50% CGT discount replaced with indexation for new assets
• Negative gearing restrictions fully operational
• Working Australians Tax Offset begins
• Monthly dynamic PAYG opt-in commences
• Trust restructuring rollover relief opens
📅 1 JULY 2028 — TRUST DATE
⚠️ 30% minimum tax on discretionary trust distributions commences.
📅 1 APRIL 2029
🚘 EV FBT transitions to permanent 25% concession model.
📅 30 JUNE 2030
⏳ Trust restructuring rollover relief window closes.
The next 4 years will fundamentally reshape:
✔️ Trust structures
✔️ Property investing
✔️ CGT planning
✔️ Asset ownership strategies
✔️ Business structures
If you own investments, operate through trusts, or are planning future asset purchases, the time to review structures is BEFORE these dates arrive.
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