Defy Gunadi's Posts
For many years, Limited Recourse Borrowing Arrangements (LRBAs) have allowed self-managed super funds (SMSFs) to borrow money to invest in assets such as property. However, significant changes came into effect in 2026. From 10 August 2026, new SMSF borrowing arrangements used to acquire real property are restricted to business real property. This means SMSFs can no longer enter into […]
The way Australians work has changed significantly since COVID-19. Working from home is now commonplace, but an important question remains: when does your home actually become a workplace for tax purposes, and can travelling from home to another workplace become tax-deductible? The Hall case provides an excellent example of how difficult that question can be. In May 2025, […]
Most Australians want to stay compliant at tax time, but bad advice—especially from social media “influencers”—is landing more taxpayers under scrutiny than ever. Armed with advanced AI, real-time data-matching, and expanded budget funding, the ATO is aggressively targeting individual taxpayers and property investors for the 2026 financial year. Based on our recent audit experience, here […]
For the past few years, the Electric Car Discount has quietly become one of Australia’s most valuable tax concessions. Business owners have been able to provide electric vehicles to employees without paying Fringe Benefits Tax, and thousands of salary earners have used novated leases to drive away in a new EV while significantly reducing the […]
For decades, one of the most reliable tax planning strategies available to Australian investors has been remarkably simple: accumulate wealth during your working years and wait until retirement before selling your investments. The logic was straightforward. By selling shares, ETFs, investment properties or other growth assets during a year when employment income had reduced or […]
Imagine finding a pristine, modern property built only two years ago. The paint is fresh, the fixtures are contemporary, and the real estate agent confidently assures you it’s practically a brand-new asset. You crunch the numbers, expecting to claim full, uncapped negative gearing deductions against your salary under the new Federal Budget rules. But the […]
Now that the Division 296 legislation is officially part of the Australian tax landscape, high-wealth investors are facing a new reality. While the headlines are full of warnings about the $3 million threshold (indexed to $3.15 million for 2026-27), the most successful investors aren’t panicking—they are rebalancing. The secret to navigating this new surcharge lies […]
For over thirty years, Australian small businesses have used the quarterly superannuation cycle as a de facto short-term cash flow buffer. By accruing super liabilities throughout the quarter and paying them 28 days after the period ends, businesses could keep that capital working within their operations. That era ends on June 30, 2026. As we […]
Introduction: Taking Control in a High-Rate Environment As we move into the second quarter of 2026, many Sydney investors are asking a familiar question: “Is it still worth buying property through my Super?” With the RBA cash rate sitting at 4.10% and SMSF-specific loan rates currently averaging between 6.6% and 8.95% (for related-party borrowings), the […]