AP Family Office

16/10/2026

Big changes are coming to Australian property taxes, and your family home might be caught in the crossfire! 🏠📉

From 1 July 2027, the generous 50% CGT discount is officially being abolished and replaced with an inflation-based indexation model. To lock in the 50% discount for your property’s current growth, you will likely need a formal market valuation at 30 June 2027.

But what about your main residence? Normally, your home is exempt from CGT. However, if you run a business from home, rent out a granny flat, or previously leased the property before moving in, you might have a partial tax liability—meaning a valuation could be critical to protecting your wealth.

Navigating the ATO's transitional rules and the tricky "First Income Use" exception requires expert advice. Don't leave your wealth exposed to the new 30% minimum tax rate.

Read our comprehensive breakdown of the new laws and find out if your property requires a valuation.

Visit our website to read the full article and contact our advisory team today!

01/09/2026

Curious how the recent Budget changes to negative gearing and CGT interact with existing property concessions like the 6-year rule?

It’s intricate, but understanding the crossover can reveal major strategic opportunities – and help you avoid significant traps, especially as your home is often your biggest asset!

Here’s a quick overview:
✅ Existing Concessions & Grandfathering: The absence concession for maintaining CGT-free status during rental still exists. Better yet, pre-May 2026 properties are grandfathered from the new negative gearing rules, meaning you could potentially claim losses AND secure tax-free gains if you rent your home for under six years.
⚠️ The Post-2027 CGT Challenge: Renting beyond six years or post-implementation introduces complex calculation rules and higher potential tax liabilities for gains after 30 June 2027.

Getting precise valuations at the right times is critical for navigating this new tax landscape. Don't leave it to chance!
Check out our full blog post for the detailed breakdown and insights into strategic property planning!

AP Family Office offer expert services in: Private Wealth Management, Accounting & Taxation, Property Management, and Mortgage & Finance.

17/08/2026

🚀 Want to supercharge your retirement savings AND potentially save on tax?

If you're an employee in Australia, salary sacrificing to your superannuation can be a fantastic way to direct more pre-tax income directly into your future. Essentially, you're agreeing with your employer to redirect some of your gross salary, reducing your immediate taxable income and leveraging the lower tax rate (usually 15%) within your super fund!

The benefits for professionals and high earners are substantial:
- Potential for significant tax savings on your contributions compared to high marginal rates.
- Leverage compound growth within a concessionally taxed environment to boost your final balance.
- Opportunity for some to utilise valuable "catch-up" concessional provisions to contribute even more (criteria apply!).

But it’s important to understand the rules:
- Concessional caps apply, and they include employer mandatory contributions and any personal deductible contributions (the 2024-25 cap is $30,000). Breaching these can have tax implications.
- A written agreement is crucial before you earn the income. Retrospective arrangements are not possible.
- Consider the impact on your monthly take-home pay.

Curious if salary sacrificing could work for you or your team? Get the full strategic guide and read our latest blog.



https://www.apfamily.com/maximising-your-super-the-strategic-guide-to-salary-sacrifice-in-australia/

03/08/2026

Big changes are coming to Capital Gains Tax (CGT) that every investor and retiree needs to know about!

Starting 1 July 2027, the government is removing the 50% CGT discount. Instead, your asset purchase price will be adjusted for inflation, but a MINIMUM 30% tax rate will apply to any real capital gain.

What does this mean for you?
If you're planning to sell an investment property or shares in retirement when your income is low, you will still pay at least 30% tax on the profit.

Good news: Your family home remains 100% exempt, and super funds are not affected by this change.

Now is the time to review your investment plans before 2027. Send us a direct message or book a consultation with our accounting team today to make sure your assets are structured correctly!

AP Family Office offer expert services in: Private Wealth Management, Accounting & Taxation, Property Management, and Mortgage & Finance.

07/07/2026

🚨 Big changes are coming to SMSF borrowing. From 10 August 2026, Self-Managed Super Funds will no longer be able to use Limited Recourse Borrowing Arrangements (LRBAs) to purchase residential property.

Here is the quick breakdown:

🛑 The Ban: New borrowing for residential houses or units is wrapping up.

🏢 What’s Still Allowed: You can still use an LRBA for commercial property (business real property), parcels of identical shares in a single company, or identical managed fund units.

🛡️ Grandfathering: Existing arrangements, contracts signed before the deadline, and loan refinancing are fully protected.

If residential property is part of your SMSF strategy, timing is now critical. Reach out to your financial advisor to review your options before the door closes.

AP Family Office offer expert services in: Private Wealth Management, Accounting & Taxation, Property Management, and Mortgage & Finance.

13/05/2026

📣 2026–27 年度澳洲聯邦預算案摘要：改革預算案 🇦🇺
財政部長 吉姆·查默斯（Jim Chalmers）剛發表了 2026–27 年度預算案，將其定位為支持勞工及解決房屋市場問題的重大改革。面對全球石油危機同生活成本壓力，以下是你需要知道的重點：

💸 生活成本與減稅措施
• $250 稅務減免： 由 2027 年 7 月 1 日起，推行永久性「在職澳洲人稅務抵免」（WATO）。
• 藥費減免： 撥款 59 億澳元資助藥物福利計劃（PBS），進一步降低藥費。
• 醫療保險稅（Medicare Levy）減免： 調高起徵點，令更多低收入人士可以免繳或少繳醫療稅。

🏠 房屋改革（重頭戲）
• 負扣稅（Negative Gearing）： 由 2027 年 7 月起，負扣稅將僅適用於新屋單位（預算案前已持有的物業受「祖父條款」保護，不受影響）。
• 資本增值稅（CGT）調整： 現有的 50% 稅務折扣將由基於通脹率的折扣取代，確保投資者只需就「實際收益」納稅。
• 首置支援： 擴大支援規模，預計惠及額外 7.5 萬名首次置業人士。
🏥 醫療與國防
• 公立醫院： 向公立醫院系統額外投入破紀錄的 250 億澳元。
• 國防安全： 因應全球局勢不穩，國防預算大幅增加 530 億澳元。

⛽ 能源安全
• 燃料儲備： 撥款 100 億澳元增加國家燃料儲備。
• 澳洲天然氣優先： 新規定要求保留 20% 出口天然氣供澳洲本地使用，以壓低本地能源價格。

📉 財政狀況一覽
• 財政赤字： 283 億澳元
• 總債務： 預計將突破 1 萬億澳元大關。

#澳洲預算案2026 #澳洲政治 #生活成本 #房屋危機 #稅制改革

13/05/2026

📣 2026–27 FEDERAL BUDGET SUMMARY: A Budget of Reform 🇦🇺

Treasurer Jim Chalmers has delivered the 2026–27 Budget, framing it as a major overhaul to support workers and fix the housing market. In the face of global oil shocks and cost-of-living pressures, here are the key takeaways you need to know:

💸 COST OF LIVING & TAX CUTS
- $250 Tax Cut: A new permanent "Working Australians Tax Offset" starting July 1, 2027.
- Cheaper Meds: $5.9B boost for the PBS to lower the price of medicines.
- Medicare Relief: Thresholds increased so low-income earners pay less (or zero) Medicare levy.

🏠 HOUSING REFORM (The Big One)
- Negative Gearing: Limited to "new builds only" from July 2027 (existing properties are grandfathered).
- CGT Shake-up: The 50% discount is being replaced by an -"inflation-based discount" to ensure you only pay tax on "real" gains.
- First Home Buyers: New support measures for 75,000 additional first-time buyers.

🏥 HEALTH & DEFENCE
- Hospitals: A record $25B additional investment into our public hospital system.
- Defence: $53B boost to strengthen national security amidst global instability.

⛽ ENERGY SECURITY
- Fuel Stocks: $10B to increase Australia's national fuel stockpile.
- Domestic Gas: A new rule reserving 20% of gas exports specifically for Australian use to lower local prices.

THE BOTTOM LINE
- Deficit: $28.3 Billion
- Total Debt: On track to exceed $1 Trillion.

24/10/2024

When selling a property that has been used for both rental and residential purposes, navigating the Capital Gains Tax (CGT) can be tricky. The decision on how to apply the CGT exemption—whether to your original or new home—can significantly impact your tax outcome. CGT concessions, such as the six-year rule or the 50% CGT discount, can minimize tax liabilities if used strategically. However, the timing of rental periods, non-deductible expenses, and property usage can complicate calculations. Proper planning and professional advice are crucial to making the most of these concessions.

AP Family Office offer expert services in: Private Wealth Management, Accounting & Taxation, Property Management, and Mortgage & Finance.

10/10/2024

Choosing the right business structure is crucial for both start-ups and established businesses. The most common structures in Australia include sole traders, partnerships, companies, and trusts, each with distinct tax and legal implications.
For example, while a sole trader is simple and cost-effective, the business owner is personally liable for debts. A company offers liability protection but involves higher compliance costs. Trusts, often favoured for tax flexibility, require careful management.
It’s important to review your structure periodically to ensure it’s still the most beneficial for your circumstances. Seek advice tailored to your business to optimize both tax and operational efficiency.

AP Family Office offer expert services in: Private Wealth Management, Accounting & Taxation, Property Management, and Mortgage & Finance.