Refresh Advisory

29/09/2026

Should you buy that through your company, trust, personal name or SMSF?

We get asked this constantly, and usually it's right before someone's about to sign a contract.

The reality is, there's no universal "best" structure. The right one depends on your income, what you're buying, how long you're holding it, and whether you need access to it before retirement.

A quick reality check on each option:

🔹 Personally: Under the current rules, Australian resident individuals can generally access the 50% CGT discount on eligible assets held for at least 12 months. From 1 July 2027, that changes for future growth, the 50% discount will generally be replaced by cost-base indexation, together with a 30% minimum tax on relevant capital gains. Transitional rules are designed to preserve the treatment of growth accrued before 1 July 2027.

🔹 Company: Companies generally don’t get the 50% CGT discount, and they won’t get access to the new indexation regime from 1 July 2027 either. That can make a company less attractive for assets you expect to grow significantly in value over the long term.

🔹 Trust: Trusts can currently access the 50% CGT discount on eligible assets held for at least 12 months, with the ultimate benefit depending on who is assessed on the gain. From 1 July 2027, trusts will also move to the new cost-base indexation and minimum-tax regime for relevant future gains, so the beneficiary position becomes even more important.

🔹 SMSF: Complying SMSFs generally receive a one-third CGT discount on eligible assets held for at least 12 months. The new individual and trust CGT indexation rules from 1 July 2027 don’t replace the SMSF’s existing CGT discount.

The important point is that the old rule of thumb of “50% discount for individuals and trusts, no discount for companies, and one-third for super” won’t tell the whole story from 1 July 2027.

The mistake we see most often is: choosing a structure based on tax alone, without factoring in asset protection, flexibility, or finance availability.

Structures are expensive to unwind once you've bought. You need to get the conversation right BEFORE you sign, not after.

If you're weighing this up for an upcoming purchase, that's exactly the kind of chat we like having early. Drop us a comment (or send us a message) if you'd like us to reach out 🙃

14/09/2026

While the calendar year still has a few months left, your financial year is almost 25% complete. If you wait until June 2027 to look at your numbers, you are playing a reactive game with your business.

Now is the time to sit down with your cloud accounting dashboard and ask three questions:

Budget vs Actual: Are your Q1 expenses aligned with your annual forecasts, or are unexpected overheads eating your margins?

Accounts Receivable: Who still owes you money from July and August? Lock those payments in BEFORE the quarter resets.

Tax Planning: Are you putting aside the correct percentage for your upcoming quarterly BAS statement?

Don't let EOFY be the only time you look under the hood of your business. If you need a partner to help decode your Q1 reports and project your cash flow for Q2, send us a DM.

10/07/2026

Here's a super strategy most accountants never mention: spouse contribution splitting.

If you and your partner have very different super balances, you can actually shift up to 85% of last year's concessional contributions from one of you into the other's super account.

Why does this matter?

One of the biggest benefits is keeping both partners under the under certain thresholds, such as the $500k total super balance cap. This $500k magic number determines whether you can still make catch-up concessional contributions.

If one partner's balance creeps past $500k, they lose access to that strategy, while the other partner might have years of unused capacity going to waste.

Spouse splitting helps even things out, building both balances more evenly, keeping more contribution options open for longer, and setting you both up better for retirement.

The catch? It only applies to contributions made in the previous financial year, and the paperwork needs to be lodged on time. It's easy to miss if nobody's looking ahead, which is exactly why we build this kind of forward planning into our ongoing advice, not just at tax time.

As SMSF Specialist Advisors™️ and Chartered Accountants, we don't just focus on your business like usual accountants, but we focus on you, at all stages of your life.

Want to know if this strategy could work for you and your partner? Get in touch, we'd love to chat it through.

👉 www.refreshadvisory.com.au

03/07/2026

The Australian Superannuation battle: SMSF vs Industry Fund

A self-managed super fund and an industry fund both aim you at retirement. The difference is where control, cost and effort sit... and that trade-off shifts as your balance grows.

Industry funds charge roughly as a percentage of your balance. SMSFs carry largely fixed running costs: accounting, audit, admin (regardless of size).

That means SMSF cost efficiency is a function of scale, not preference.

NOTE: Image is for illustrative purposes only.

It uses a typical simple-SMSF fixed cost (~$2,000/yr: accounting, audit, admin) against a typical industry fund balanced-option fee (~0.85% p.a.). Actual figures vary by provider, fund complexity, and whether the SMSF holds property or is professionally administered. Below the crossover, an industry fund is typically cheaper on cost alone; above it, the SMSF's fixed-cost model starts working in your favour. Cost is only one factor in the decision.

NONE OF THIS IS FINANCIAL ADVICE.

Figures are illustrative and general in nature. Actual SMSF running costs, industry fund fees, contribution rules, and breakeven balances vary by provider, fund complexity, and current legislation, and change over time.

Always get advice from licensed professionals before making decisions.

GET IN TOUCH WITH OUR SMSF SPECIALIST ADVISOR:
0466 622 698 | [email protected]

01/07/2026

📢 Important update for our clients: From 1 July, new AML/CTF laws mean accountants like us are required to enrol with AUSTRAC and have compliant anti-money laundering and counter-terrorism financing programs in place.

What this means for you: when you onboard with us (or renew certain services), you may notice we’re asking for more comprehensive ID checks than before. This isn’t us being extra cautious for no reason: it’s a legal requirement designed to help deter, detect and disrupt money laundering, terrorism financing and proliferation financing across the profession.

We appreciate your patience as we roll out these updated processes. If you have any questions about what documentation you’ll need, just reach out to our team. 🤝

30/06/2026

Tax return season is here and we are SO ready to work on yours! If you are looking for an accountant you can trust and rely on to do your taxes, email us: [email protected]

We are fully remote and service clients across Australia (based in Melbourne). 🇦🇺 If you prefer having meetings to go through your tax return prep, we can do this online with you, and at a time that suits you (not just during the usual business hours).

If you prefer to do it all online with minimal touch points, we support that too! We use an ISO 27001-certified software to collect/share documents with you. (This certification is the global gold standard for information security)

Whatever you need, we’ve got you.

Engage us NOW to avoid long waits during this peak tax season: [email protected]

28/06/2026

Last weekend of FY26, time for a camping reset! 🏕️

While we regenerate our batteries, please don’t forget to refer us to your friends, family and colleagues for this coming tax return season! 🫡 We’ve got you!

01/06/2026

⏰ 30 June is 29 days away and most Australians will miss this tax move entirely.

Super contributions are one of the most powerful ways to reduce your taxable income before the financial year ends. But the window is closing fast, and there are a few mistakes that catch people out every single year.

In our latest blog we break down:
✅ How concessional contributions work (and what the $30,000 cap means for you)
✅ The "Notice of Intent" step most people forget
✅ Catch-up contributions: carry forward unused cap from previous years if your super balance is under $500K
✅ Why you should aim to contribute by June 25 (not June 30)

Tax you don't pay before June 30 is tax you owe after June 30.

We're also offering a free 30-minute super contribution review before 20 June. DM us or email [email protected] to book in.

👇 Full blog link below
https://www.refreshadvisory.com.au/blog/super-contributions-your-most-overlooked-tax-lever-before-30-june

Reduce your taxable income through strategic super contributions. Tax you don't pay before June 30 is tax you owe after June 30.

12/05/2026

Lots of misinformation, opinions and fear mongering posts out there at the moment! 🚨 Don’t panic, don’t make drastic decisions just yet. The federal budget JUST got released last night - it’s been just over 12 hours.

09/05/2026

Payday Super isn’t just an employer problem! Ensure you take proactive steps as SMSF Trustees!

SMSFs must take proactive steps to be ready for Payday Super or risk employer contributions failing to reach their fund. https://ow.ly/gMg650YVU08