Quantum House Australia

30/06/2026

CGT and negative gearing reforms are now law — here's what changes from 1 July 2027.

The Treasury Laws Amendment (Tax Reform No 1) Act 2026 received assent on 26 June 2026, locking in the most significant property and capital gains changes Australia has seen in years. If you hold investments or residential property, now is the time to plan.

What's changing:

📉 The 50% CGT discount is being replaced with cost base indexation, plus a new 30% minimum tax on capital gains — applying to all gains accruing on or after 1 July 2027, including pre-CGT assets.

🏠 Negative gearing on residential property will be restricted to new builds from 1 July 2027, generally for interests acquired on or after 7:30pm AEST 12 May 2026.

🏢 SMSFs can no longer use limited recourse borrowing arrangements for residential property — future LRBAs are limited to business real property (commencing 45 days after assent). Existing arrangements are not affected.

📈 The small business active asset CGT concession turnover threshold rises from $2m to $10m.

💰 A new $1,000 standard work-related expense deduction starts from 2026–27, and a Working Australians Tax Offset applies from 2027–28.

With a clear window before the July 2027 start date, the structuring decisions you make now matter. If you're weighing up a sale, a new investment, or your SMSF strategy, let's talk before the rules take effect.

📩 Get in touch with the Quantum House team to review your position.

This update is general information only and does not constitute financial or tax advice. Please seek advice tailored to your circumstances.

30/06/2026

“The business feels fine.” Three of the most expensive words in small business — because feeling fine and performing well are not the same thing.

Without an objective reference point, you can't actually know whether you're outperforming your market or quietly leaving value on the table. That's what business benchmarking fixes: it compares your numbers — gross and net margin, wages and rent as a % of revenue, debtor days, return on assets — against the averages for businesses like yours.

A quick (illustrative) example. An electrical contractor treated constant cash-flow stress as 'just the trade'. Benchmarking told a sharper story: healthy gross margin, but net margin below peers (overheads too high) and debtor days of 58 vs an industry norm of ~35 — three extra weeks of bankrolling customers, tens of thousands tied up in cash. Tighter terms, deposits and follow-up brought it back near benchmark in two quarters — without winning a single extra job.

Two sources make this reliable: IBISWorld industry data, and the ATO's own small-business benchmarks (100+ industries, from 2M+ tax returns). And that ATO data cuts both ways — sit outside the expected range and it can trigger a review, so knowing where you stand is also risk management.

Three questions to start with:
→ Do you know your gross and net margin vs your industry?
→ Do you know your debtor days?
→ Do you know where you sit against the ATO range?

If you can't answer those confidently, a benchmarking review is the place to begin.

At Quantum House Australia — accountants and tax advisers — our Business Performance Review turns benchmark data into a costed action plan, reviewed with you each quarter.

Want to know how your business really compares? Let's talk.
quantumhouse.com.au | 1300 809 697


https://www.youtube.com/watch?v=6UsQcGRyFkw

Business Benchmarking: How Does Your SME Compare to Industry Averag...

17/06/2026

Payday Super starts on 1 July 2026. That's now weeks away — not a future problem.

From that date, every Australian employer must pay super on every payday, not quarterly. Contributions must reach the fund within 7 business days. Miss it, and the penalties can reach 200% of the Super Guarantee Charge.

There's also a deadline most businesses haven't clocked: the ATO's Small Business Superannuation Clearing House closes on 30 June 2026. If you're still using it on 1 July, you'll have no compliant way to pay.

I've put together a short video breaking down exactly what's changing and what employers need to do before the deadline:

👉 https://www.youtube.com/watch?v=5FcvYGkoMJQ&t=320s

If you're an employer — or you advise them — this is worth 15 minutes of your time.

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From 1 July 2026, Australia’s superannuation system is changing sig...

11/06/2026

⏰ 30 June is almost here — is your tax planning in order?
We've just released our FY2026 EOFY Tax Planning Advisory for Individuals, SMEs, Trusts and SMSFs.
This year there's a lot to act on before the clock strikes midnight on 30 June:
✅ Trust distributions — resolutions must be contemporaneous and signed by 30 June. Miss the deadline and the ATO taxes the trustee at 47%. No exceptions.
✅ Division 7A — minimum loan repayments due before 30 June. FY2026 benchmark rate is 8.37%.
✅ Payday Super — commences 1 July 2026. The ATO's Small Business Super Clearing House closes the same day. If you haven't transitioned to an alternative, act now.
✅ Carry-forward super — unused concessional contributions from FY2021 expire on 30 June. Use them or lose them.
✅ SMSF members — pension payments and asset valuations must be completed by 30 June. The Division 296 cost base reset election is also on the table for funds approaching the $3m threshold.
✅ $20,000 instant asset write-off — final year at this threshold. The asset must be installed and ready for use by 30 June, not just ordered or paid for.
Our advisory covers all of the above in plain language — with a full checklist and key rates reference.
📩 Contact us at [email protected] or visit www.quantumhouse.com.au to request a copy or book a year-end planning review.


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15/05/2026

https://www.youtube.com/watch?v=XG5XtpDHBnE

Quantum House Australia’s briefing on the 2026–27 Australian Federal Budget, presented by Managing Director Benedict Youn.This presentation examines three ma...

15/05/2026

The 2026–27 Federal Budget isn't just a headline event — for property investors, business owners and family trust structures, it's a call to act.

At Quantum House Australia, we've prepared a detailed Advisory Memorandum covering the three reforms with the most significant impact on high-net-worth individuals and SME owners:

🏠 Negative Gearing — restricted to new residential builds from 1 July 2027. Existing properties acquired before Budget night are grandfathered, but leveraged loan structures will need to be recalibrated.

🏢 30% Minimum Tax on Discretionary Trusts — from 1 July 2028, the income-splitting benefits many families have relied upon will be significantly curtailed. A three-year rollover window (July 2027–June 2030) is available for those restructuring out of discretionary trusts.

📈 CGT Discount Replaced — from 1 July 2027, the 50% CGT discount is replaced by cost base indexation plus a 30% minimum tax on net capital gains. Pre-2027 accrual retains the discount — selective disposals before that date warrant serious consideration.

The planning runway is now. The window between today and 1 July 2027 is your principal opportunity to lock in existing concessions and restructure ahead of the changes.

📄 Download our full Advisory Memorandum below — it includes worked dollar examples, a grandfathering timeline, and a seven-step action plan.

🎥 Watch our video presentation where we walk through all three reforms, the key dates, and what you should be doing right now:

https://www.youtube.com/watch?v=XG5XtpDHBnE

To discuss how these reforms affect your specific structure, please reach out to our team.

Benedict Youn
Managing Director | Quantum House Australia
🌐 www.quantumhouse.com.au

Big Firm Expertise, Small Firm Prices – Your Trusted Partner

13/05/2026

📋 2026–27 Federal Budget: What You Need to Know

Treasurer Jim Chalmers handed down the Federal Budget last night — and the changes are significant.

From the replacement of the CGT discount to a new minimum tax on discretionary trusts, this Budget will affect how Australians invest, structure their assets, and plan for the future.

Key highlights at a glance:

🏠 Negative gearing restricted to new builds from 1 July 2027 (existing investments grandfathered)
📈 50% CGT discount replaced with cost base indexation + 30% minimum tax from 1 July 2027
🏢 Discretionary trusts taxed at a minimum of 30% from 1 July 2028
💼 $250 Working Australians Tax Offset introduced from 2027–28
🚗 FBT for eligible EVs transitions to a permanent 25% discount
🏭 Instant asset write-off of $20,000 for small businesses made permanent

We've put together a comprehensive summary covering Income Tax, Individuals, Business, Not-for-Profit, GST and Tax Administration — all in one place.

📄 Read our full 2026–27 Federal Budget Highlights below.

https://www.quantumhouse.com.au/2026-2027-federal-budget-highlights/

Have questions about how these changes affect you or your business? Reach out to the team at Quantum House Australia — we're here to help.

2026–27 Federal Budget Tax & Superannuation Highlights Treasurer: Dr Jim Chalmers    Delivered: 12 May 2026, 7:30 pm AEST    Prepared by: Quantum House Australia The Federal Treasurer, Dr Jim Chalmers, handed down the 2026–27 Federal Budget on 12 May 2026. The government is proposing a tax...

13/04/2026

https://www.youtube.com/watch?v=ZqVYdh9Ve-0

How to choose your business accountant?