Policy Updates Hub
Track high-impact tax rule updates, ATO focus shifts, and announced start dates.
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Timeline status is based on current source material and is checked against primary references.
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From August 2025, the ATO is progressively displaying debts on hold in account balances. Here's what that means and how to respond.
Source: ATO newsroom update
Announced in the 2024-25 Budget (14 May 2024): the Commissioner would get discretion not to offset refunds or credits against debts placed on hold before 1 January 2017. ATO confirms this measure is not yet law.
The Reserve Bank raised rates to 3.85% in February 2026 — the first hike since 2023. Here's how it affects mortgage deductions, CGT decisions, savings income, and investment property returns.
Source: RBA decision date
Cash rate increase took effect from the board decision date.
A Senate inquiry into the 50% CGT discount reports in March 2026. The OECD and unions want it cut. Here's what could change and what investors should consider.
Source: Senate inquiry final report
Final report tabled 17 March 2026. No enacted law change; recommendations only.
The $20,000 write-off is proposed to run to 30 June 2026. This update explains the bill status, timing tests, and how the small business pool works.
Source: ATO legislation update
The $20,000 instant asset write-off extension for 1 July 2025 - 30 June 2026 was enacted in the Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 and is now law. (A separate, further measure to make the $20,000 threshold permanent from 1 July 2026 is announced but not yet law.)
From 1 July 2026, super must reach funds within 7 business days of payday. This insight covers the new timing rule, the new-employee exception, and readiness steps.
Source: ATO payday super update
The Treasury Laws Amendment (Payday Superannuation) Act 2025 and the Superannuation Guarantee Charge Amendment Act 2025 were passed by Parliament and are now law. Payday super (SG due within 7 business days of each payday) commenced 1 July 2026.
Division 296 passed the Senate on 10 March 2026 and takes effect 1 July 2026. Two-tier rates ($3M and $10M thresholds), realised earnings only, CPI-indexed thresholds. What the first assessment year looks like.
Source: Parliament bills digest
The Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026 and related Imposition Bill passed both Houses (Senate, 10 March 2026) and introduce Division 296 for income years starting 1 July 2026 — now enacted, not merely proposed.
From 1 July 2026, employers must pay super on payday, not quarterly. Understand the new rules, compliance requirements, and how to prepare for this major change.
Source: ATO SBSCH update
ATO confirms the SBSCH closed permanently from 1 July 2026 as part of the Payday Super reform, which is now law.
CGT reform received royal assent 26 June 2026 (Acts 49 and 50). From 1 July 2027: 50% discount abolished, CPI indexation, 30% minimum tax. What passed.
Source: Acts 49 and 50 of 2026 (assent 26 June 2026)
CGT reform law. 50% discount ends for CGT events on or after 1 July 2027; CPI indexation plus 30% minimum tax apply from that date.
Articles in this hub · 44
CGT Reform Passed: What the Final Law Says From 1 July 2027
CGT reform received royal assent 26 June 2026 (Acts 49 and 50). From 1 July 2027: 50% discount abolished, CPI indexation, 30% minimum tax. What passed.
CGT Reform for Inherited Property and Deceased Estates: What Heirs Need to Know from 1 July 2027
The legislated 2027 CGT reform (Act No. 49 of 2026) didn't change the CGT death rollover — but it did change what happens when an heir later sells an inherited asset. The deceased's cost base + acquisition date determine the post-2027 split treatment. Here's the math for inheriting property, shares, and pre-1985 assets.
CGT Reform for Employee Share Schemes (ESS, RSUs, Options): How the 1 July 2027 Changes Apply to Stock Grants
The legislated 2027 CGT reform (Act No. 49 of 2026) changes the tax on share grants that vest after 1 July 2027. Here's what ESS, RSU, ESPP and option holders need to know about taxing-point dates, parcel acquisition dates, and the interaction with the existing ESS deferred-tax election.
CGT Reform for Expats and Foreign Residents: How the 1 July 2027 Changes Apply if You Live Overseas
The CGT reform is now law and it removes the 50% discount for foreign residents and expats too — but the final legislation excludes foreign and temporary residents from the new CPI indexation. The foreign-resident main residence exemption denial (2019 rules), 15% withholding, and tax treaty relief continue. Here's the combined impact for expats and offshore-domiciled investors.
CGT Reform for Retirees: Pensioner Minimum-Tax Exemption + 30% Minimum Tax from 1 July 2027
The CGT reform is now law and it hits retirees on low marginal rates hardest because of the 30% minimum tax. Age Pension and other income-support recipients are exempt from the minimum tax — but they still lose the 50% discount. Here's what retirees need to know about timing asset sales, downsizing, and the interaction with the age pension means tests.
CGT Reform for SMSF and Super Funds: How the 1 July 2027 Changes Apply Inside Super
The CGT reform is now law and super funds are excluded — the 1/3 discount and 10% effective CGT rate survive, confirmed in the final legislation. But the Act does hit SMSFs in one new place: limited recourse borrowing for real property is restricted to business real property from 10 August 2026. Here's what SMSF trustees and APRA-fund members need to know.
Should I Sell Before 30 June 2027? CGT Reform Decision Guide for Investors
30 June 2027 is the last day Australian individuals can sell an asset wholly under the old CGT rules — but the legislated deemed-sale transition preserves the 50% discount on gains accrued to that date even if you hold. A decision framework for property, shares, ETFs, crypto, and business assets — with worked scenarios showing why accelerating helps far less than Budget-era commentary suggested.
CGT Reform for ASX Share Investors: How the 1 July 2027 Changes Apply to Stocks
The CGT reform is now law: the 50% discount is replaced by cost base indexation + 30% minimum tax from 1 July 2027. Here's what ASX share investors need to know about parcel methods, DRP cost base, on-market vs off-market disposals, and split treatment for parcels owned before 1 July 2027.
50% CGT Discount Reform: Cost Base Indexation + 30% Minimum Tax from 1 July 2027
Now law: Australia's 50% CGT discount is replaced with CPI cost base indexation plus a 30% minimum tax on real capital gains (Acts No. 49 and 50 of 2026, assented 26 June 2026). The new rules apply to gains accruing after 1 July 2027 — with split treatment for assets owned at that date.
CGT Reform for Crypto: Bitcoin, Ethereum and Tokens from 1 July 2027
The CGT reform is now law: the 50% discount on crypto held >12 months ends. From 1 July 2027 disposals fall under cost base indexation + 30% minimum tax. Here's what BTC, ETH, altcoin and DeFi investors need to know about parcel matching, hard forks, and split treatment.
CGT Reform for ETFs and Managed Funds: AMIT Cost Base + 1 July 2027 Rules
How the now-legislated CGT reform (Act No. 49 of 2026) applies to ETFs (Vanguard, BetaShares, iShares) and managed funds. AMIT cost base adjustments, distributed capital gains, foreign-domiciled vs ASX-domiciled ETF treatment, and DRP parcel tracking from 1 July 2027.
CGT Reform for Property Investors: Cost Base Indexation + 30% Min Tax from 1 July 2027
The CGT reform is now law: the 50% discount on investment property ends. From 1 July 2027 gains accrue under cost base indexation plus a 30% minimum tax. Before-and-after rules for properties owned at the changeover, with four worked examples covering a pre-reform sale, a 13-year split, a fresh post-2027 purchase, and a low-income retiree.
Small Business CGT Concessions Survive the 2027 Reform — Here's What's Retained
The legislated 2027 CGT reform (Act No. 49 of 2026) ends the general 50% CGT discount but small business CGT concessions are explicitly retained — and the 50% active asset reduction's turnover threshold rises to $10m from 2027-28. The 15-year exemption, retirement exemption and rollover keep their existing tests.
FBT Electric Car Discount Reform — Budget 2026 Phased Transition to 1 April 2029
Budget 2026 transitioned the FBT electric car exemption to a permanent 25% discount (15% statutory rate) from 1 April 2029. Phased arrangements: EVs ≤$75,000 keep 100% discount until 1 April 2029; EVs above $75k up to the fuel-efficient LCT threshold get a new 25% discount from 1 April 2027.
$1,000 Instant Tax Deduction Explained — Budget 2026 (2026-27 Income Year)
The $1,000 Instant Tax Deduction for work-related expenses is now law, applying from the 2026-27 income year. 6.2 million workers benefit with an average tax saving of $205. No receipts required up to $1,000.
Resilience and Reform — Budget 2026 Framework and Fiscal Numbers
The non-tax half of Budget 2026: fuel security, $63.8B savings, debt trajectory, and the 15-pillar Productivity Package lifting long-run GDP.
Backing Small Business — Budget 2026 IAWO, Loss Carry-Back and Start-Up Refundability
Budget 2026's business package: permanent $20,000 instant asset write-off and 2-year loss carry-back (bill before Parliament), start-up refundability and R&D reform to come — plus the legislated CGT active-asset reduction threshold rise to $10M.
Federal Budget 2026-27 Summary — Every AU Tax Measure
Measure-by-measure Budget 2026-27 summary, updated for the Acts as passed June 2026: $1k instant deduction, $250 WATO, CGT + negative gearing reform.
30% Minimum Tax on Discretionary Trusts from 1 July 2028: Budget 2026 Explained
Budget 2026 introduced a 30% minimum tax on discretionary trust income from 1 July 2028. Trustee-paid, with non-refundable credits for beneficiaries. Excludes fixed/widely-held trusts, super, deceased estates, charitable trusts. Rollover relief 1 July 2027 – 30 June 2030.
$250 Working Australians Tax Offset (WATO) Explained — Budget 2026 (2027-28)
The $250 Working Australians Tax Offset is now law, starting from the 2027-28 income year. Permanent annual tax offset for 13 million workers, raising the effective tax-free threshold to $19,985 ($24,985 with LITO).
Negative Gearing Reform Budget 2026: What Changed at 7:30 PM AEST by Purchase Date
Treasurer Chalmers handed down negative gearing reform on 12 May 2026. The new rules differ based on when you bought the property — four buckets explained with the official Treasury examples.
Federal Budget 2026: Tax Measures That Affect Your Return
What the May 2026 Federal Budget means for individual taxpayers — stage 3 tax cuts from 1 July 2026, super changes, payday super, and planning moves to make before EOFY.
Every Tax Change From 1 July 2026 — Australia's 2026-27 Rates Live
Every Australian tax change live from 1 July 2026: 15% second rate, $1,000 instant deduction, $32,500 super cap, payday super, 91c/km, new MLS tiers.
Federal Budget 12 May 2026: What to Watch for Your Tax — Preview (ATO Thresholds)
Australian Federal Budget is handed down 12 May 2026. What to watch for income tax brackets, HELP thresholds, super caps, Medicare levy surcharge, instant asset write-off, and the 50% CGT discount. Updated post-Budget.
The Savings Tax Trap at 4.10%: Why Your Real Return Is Lower Than You Think
With the cash rate at 4.10% and savings accounts paying up to 5%, the tax on interest income takes a significant bite. Here's how to calculate your real after-tax, after-inflation return.
RBA Raises Cash Rate to 4.10% in March 2026: Tax Implications for Every Taxpayer
The Reserve Bank hiked the cash rate by 25 basis points to 4.10% on 17 March 2026 — the second consecutive increase. Here's what it means for your mortgage deductions, savings tax, and investment decisions.
Division 7A Minimum Yearly Repayment Deadline for 2026
If you have a Division 7A loan, this guide explains why the minimum yearly repayment must be made by 30 June 2026 and what happens if you miss it.
R&D Tax Incentive: Gambling and Tobacco Eligibility Exclusions Explained
A Treasury ministers release dated 8 December 2025 outlined draft law to exclude gambling and tobacco-related activities from R&D Tax Incentive eligibility from 1 July 2025, with a harm-minimisation carve-out.
ATO GIC Rate Now 11.43% p.a. (July–September 2026)
The ATO General Interest Charge rate for July–September 2026 is 11.43% p.a., compounding daily. See how GIC accrues on overdue tax and estimate your carrying cost.
Division 7A Loan Agreement Requirements (2025-26)
What a complying Division 7A loan agreement must include for 2025-26, including term limits, benchmark interest, and common drafting mistakes.
Division 7A Lodgment Day Checklist (2025-26)
A practical Division 7A lodgment day checklist: written agreement timing, required terms, repayment evidence, and how to avoid deemed dividend outcomes.
Division 7A Minimum Yearly Repayment Formula (2025-26)
How to calculate the Division 7A minimum yearly repayment (MYR) for 2025-26 with the 8.37% benchmark rate, plus common mistakes that trigger deemed dividends.
Giving Fund Tax Update: Proposed 6% Minimum Distribution Rate
On 26 February 2026, the government announced a proposal to align minimum annual distribution rates for public and private giving funds at 6%.
Personal Income Tax Cuts From 1 July 2026: 16% to 15%
ATO confirms the legislated tax cuts: from 1 July 2026, the $18,201-$45,000 bracket drops from 16% to 15%. Here is what it means for take-home pay.
Thin Capitalisation Reforms Under Review: Key Dates and What Businesses Should Do
An independent review of Australia's 2024 thin capitalisation reforms began on 30 January 2026. Here are the focus areas, submission deadline, and practical actions for affected groups.
Instant Asset Write-Off 2025–26: Extension Status and Core Rules
The $20,000 write-off is proposed to run to 30 June 2026. This update explains the bill status, timing tests, and how the small business pool works.
Payday Super: What Changes on 1 July 2026
From 1 July 2026, super must reach funds within 7 business days of payday. This insight covers the new timing rule, the new-employee exception, and readiness steps.
Division 296 Start Date: 1 July 2026 — What Happens Now the Law Has Passed
Division 296 passed the Senate on 10 March 2026 and takes effect 1 July 2026. Two-tier rates ($3M and $10M thresholds), realised earnings only, CPI-indexed thresholds. What the first assessment year looks like.
ATO 'Debts on Hold' Are Now Showing in Account Balances
From August 2025, the ATO is progressively displaying debts on hold in account balances. Here's what that means and how to respond.
ATO Interest Charges No Longer Tax Deductible from 1 July 2025
General interest charge (GIC) and shortfall interest charge (SIC) are no longer deductible. If you carry ATO debt, the after-tax cost just went up significantly.
RBA Hikes Cash Rate to 3.85%: What It Means for Your Tax and Investments
The Reserve Bank raised rates to 3.85% in February 2026 — the first hike since 2023. Here's how it affects mortgage deductions, CGT decisions, savings income, and investment property returns.
50% CGT Discount Under Review: What the Senate Inquiry Means for Investors
A Senate inquiry into the 50% CGT discount reports in March 2026. The OECD and unions want it cut. Here's what could change and what investors should consider.
ATO Division 7A Interest Rate 2025-26 — 8.37% Benchmark (Down from 8.77% in 2024-25)
ATO Division 7A benchmark rate is 8.37% for 2025-26; from 1 July 2026 the 2026-27 rate is 8.77%. Rate history, repayment impact, 30 June deadline.
Payday Super 2026: What Employers Need to Know
From 1 July 2026, employers must pay super on payday, not quarterly. Understand the new rules, compliance requirements, and how to prepare for this major change.