Ershad Ullah's Posts
Many Australian homeowners assume that selling their family home is completely exempt from Capital Gains Tax (CGT) under the main residence exemption. While this is often the case for standard suburban properties, the tax rules become more complicated when a residential property sits on more than 2 hectares of land. Even if you have used the entire property exclusively for private and domestic purposes, with no commercial farming, business operations or rental income, a portion of your capital gain may still be subject to tax. The Problem: The Main Residence Exemption Has a 2-Hectare Limit Under section 118-120 of the Income Tax Assessment Act 1997, the […]
From 1 July 2028, significant changes are proposed to the way discretionary family trusts are taxed in Australia, including the introduction of a minimum 30% tax rate on certain trust income and capital gains. For families who have been using discretionary trusts to hold investment properties, operate businesses or manage family wealth, these changes could […]
There have been so many changes happening across the Australian tax system since Budget night that it can be difficult to keep up. Some changes are already in place, others are coming over the next few years, and a number are still working their way through the legislative process. So, at Investax, we decided to […]
For Australians with substantial superannuation balances, the introduction of Division 296 tax from 1 July 2026 has changed the way high-balance investors need to think about building and structuring wealth. If your superannuation balance is approaching or already above $3 million, the key question is no longer simply whether super remains tax effective. The bigger question is: Should […]
The proposed changes to Australia’s family trust rules could represent one of the most significant shifts in trust taxation in decades. Under the 2026 Federal Budget proposal, from 1 July 2028, discretionary trusts would be subject to a minimum tax rate of 30% on taxable income. Currently, a family trust generally does not pay tax itself when […]
Introduction: Turning Strategic Tax Reforms into Equity & Cash Flow In Part 1 of our 2026 Tax Reform series, we examined how the permanent $20,000 Instant Asset Write-Off gives Australian small businesses long-overdue certainty when planning equipment purchases. Beyond asset write-offs, two major structural changes directly impact long-term enterprise value, business exits, and company cash […]
For over a decade, Australian business owners have been caught in a frustrating tax cycle, waiting on each Federal Budget to find out whether important tax concessions would survive for another year. The instant asset write-off is a perfect example. What was originally intended to encourage business investment became a moving target, with constantly changing […]
One of the biggest mistakes we see is business owners asking, “Which structure is best?” There is no universal answer. The right structure depends entirely on what you are trying to achieve. Choosing the right business structure has never been a purely administrative decision, but the latest Federal Budget reforms have made it one of […]
How the Post-Budget Reversal Restored the Ultimate Safe Haven for Family Investors Under the New Trust Tax Rules The Federal Budget’s trust crackdown landed like a sledgehammer for everyone from new investors to high-net-worth families. To many Australians, it almost felt like creating any form of discretionary trust—including a testamentary discretionary trust—had suddenly become a […]