Super guides
Our technical reference guides provide you with a comprehensive summary of the superannuation rules and issues that you need to be aware of when advising clients.
Suggested Search
Quick Links
25 years of helping you cut through the complexity of Australia’s super and retirement system
Know you’re partnering with the best
Rated #1 for Technical Support 14 years running by Wealth Insights¹ our FirstTech team brings award-winning expertise to every adviser conversation.
For more than 25 years, our team has offered expert guidance across a wide range of technical areas, from superannuation and contributions, to aged care and estate planning.
Key topic areas
Common tasks
Common tasks
Common tasks
Common tasks
Common tasks
Common tasks
Latest news
During the Federal Budget Briefing webinars on 13 May, FirstTech received many questions in relation to the proposed CGT, negative gearing and discretionary trust tax changes.
The Government has now introduced the Treasury Laws Amendment (Tax Reform No. 1) Bill 2026 on 28 May 2026, which includes the proposed amendments to implement the CGT and negative gearing changes. However, to date, the Government has not introduced legislation to implement the proposed discretionary trust tax changes.
The following is a summary of the main questions FirstTech received during the Federal Budget webinars. The answers are based on both the Federal Budget papers as well as the newly introduced Bill.
Please be aware that all the Government’s announcements are only proposed at this stage and are not yet law.
Treasury Laws Amendment (Tax Reform No. 1) Bill 2026 was introduced in the House of Representatives. The Bill implements major elements of the 2026-27 Budget tax reform package including:
- Replacing the 50% CGT discount with the cost base indexation method for gains accruing from 1 July 2027.
- Introducing a new 30% minimum tax on net capital gains accrued from 1 July 2027.
- Limiting negative gearing for residential property to new builds from 1 July 2027.
- Introducing a new (permanent) $250 Working Australians Tax Offset (WATO) from the 2027–28 income tax year.
- Introducing an instant tax deduction of up to $1,000 from the 2026–27 income tax year for eligible Australian tax residents who earn income from work without the need to itemise and claim work-related expenses.
An accompanying Imposition Bill, Income Tax Rates Amendment (Tax Reform No 1) Bill 2026 details the rate mechanism for the 30% minimum tax on certain capital gains.
The proposed 30% minimum tax on discretionary trusts was not included in the Bills.
The Bills have been referred to the Senate Economics Legislation Committee due to report by 22 June 2026.
The ATO have published a suite of fact sheets and checklists to help businesses understand and get ready for Payday Super.
Latest articles
2025-26 year-end super strategies
As we approach the end of the 2025-26 financial year, it's a great time to review year-end superannuation strategies and get ready for the new financial year.
Federal Budget - proposed tax changes FAQs
During the Federal Budget Briefing webinars on 13 May, FirstTech received many questions in relation to the proposed CGT, negative gearing and discretionary trust tax changes.
This FAQ summarises the main questions FirstTech received during the Federal Budget webinars. The answers are based on both the Federal Budget papers as well as the newly introduced Bill.
Lifetime CGT cap - tips and traps
Eligible small business owners selling their active business assets may be eligible for one or more small business CGT concessions. They may then contribute certain proceeds into superannuation up to a lifetime CGT cap ($1.865 million 2025–26) instead of regular contributions caps.
This article looks at some key tips and traps to assist clients who are looking to make use of the lifetime CGT cap in the most efficient way.
Latest webinars and podcasts
FirstTech podcasts
Earn CPD points by staying up-to-date, listening to our podcasts and taking the quiz.
Our experts are always here to help
"It is truly refreshing to receive such a high-quality response demonstrating professional and technical competency. I hold FirstTech in high regard."
Norman Howe
Stratxa Advisory
"FirstTech is an asset to CFS and a valuable resource to advisers"
Jesmond Azzopardi
Tribel Advisory
We're here to help
Get in touch
For adviser services contact us 8:30am - 6pm (Sydney time) Monday to Friday.
FirstTech: 9am - 5:30pm Monday to Friday.
¹ Wealth Insights Platform Service Level Reports - CFS First Tech team was rated #1 by Wealth Insights for Technical Support every year since 2013.
Adviser use only. Information on this webpage is provided by Avanteos Investments Limited ABN 20 096 259 979, AFSL 245531 and Colonial First State Investments Limited ABN 98 002 348 352, AFSL 232468. It may include general advice but does not consider anyone’s individual objectives, financial situation, needs or tax circumstances. You should read the relevant Product Disclosure Statements (PDSs), Investor Directed Portfolio Service Guides (IDPS Guides) and Financial Services Guides (FSGs) before making any recommendations to a client. The PDSs, IDPS Guides and FSGs can be obtained from www.cfs.com.au or by calling us on 13 18 36. Past performance or awards are no indication of future performance.