The 2026 Federal Budget introduced several significant proposed tax changes impacting business owners, property investors and wealth structures. From proposed CGT and negative gearing reforms to changes impacting discretionary trusts and small business concessions, here are the key announcements investors and business owners should understand now.

The festive season is a time to celebrate and give back — but it also brings a few tax and compliance considerations for business owners. From staff parties and gifts to charitable donations and trust distributions, here’s what you need to know to stay organised and ATO-ready.