Three recent Administrative Review Tribunal (ART) decisions on claims for car expenses have shone a light on what the law requires in relation to car logbooks.

Forced to sell assets to survive? A recent Tribunal decision shows that capital gains tax still applies, even when sales are driven by financial hardship, making it essential to understand your position before acting.

From 1 July 2026, the amount you can contribute to super will increase, creating new opportunities to boost your retirement savings. The annual concessional contribution cap will rise from $30,000 to $32,500. These are contributions made from pre-tax money, such as employer contributions, salary sacrifice and personal deductible contributions.

Granny flats are becoming more of a common feature of the urban environment. No doubt this is due to the ongoing and unremitting nature of the housing affordability crisis, and the relaxing of regulations about where and how they can be built. However, if you are thinking of constructing one, or already have one in place, you need to be aware of all the tax implications, and they can be very significant.

From 1 July 2026, employers must pay super at the same time as wages, known as payday super. This replaces the current quarterly system. The ATO has released a checklist to help businesses prepare. Here is a straightforward guide outlining what small businesses should be doing now to get ready.

There’s been a lot of talk about changes to super, and one of the biggest updates is now official. The government has passed the Division 296 tax, which will start from 1 July 2026. While it mainly affects people with large super balances, it’s still important to understand what’s changing and why.

Big changes are coming to the Commonwealth Seniors Health Card from 20 March 2026, and a rise in deeming rates could tip some self funded retirees over the income limits even if their investments are not earning more. If you are close to the thresholds, a small technical adjustment could mean losing valuable health concessions, making now the time to check where you stand.

The ATO has released new draft guidance tightening the tax rules for holiday homes, meaning many owners may no longer be able to claim deductions for holding costs like mortgage interest, rates and insurance unless the property is mainly used to produce rental income. While the change may seem technical, it signals closer scrutiny of whether holiday homes are genuinely available for rent, particularly during peak periods.

The permanent incapacity condition of release from super exists to provide financial support when it’s needed most. If you are totally and permanently disabled, superannuation is not locked away indefinitely and can be accessed to help you manage life after work. Whether or not insurance is involved, understanding your options can ease financial stress and give you more control during a difficult time. If you think you may qualify, speak to us to help guide you through your n

Buying a new home before selling your old one can raise tricky capital gains tax issues, but a key concession may allow both properties to be treated as CGT-exempt for up to six months. However, strict conditions apply, particularly if the old home was rented out, making it important to understand how the rules and related concessions work before making the move.

From potential new taxes on very large balances to “payday super” and higher contribution caps, 2026 is shaping up to be a year of significant changes for Australia’s superannuation system. While some updates will only affect a small group of people, others could influence how and when almost every Australian builds their retirement savings.

This piece is aimed at self-employed clients, so if you’re a salary earner or a retiree you can safely move on to the next item. For others, it goes without saying that at tax time you should disclose all your assessable income and only claim legitimate business deductions. Failure to do so exposes you to the risk of penalties and interest on top of the underpaid tax. And the chances of popping up on the ATO’s radar are not negligible.