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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.
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The Treasury Laws Amendment (Tax Reform No. 2) Bill 2026 passed both Houses on 19 August 2026 and awaits royal assent.
The Bill includes amendments to the negative gearing rules effective from 2027-28, to ensure that where a person acquires an ownership interest in a residential dwelling from their spouse, former spouse or co-owner due to inheritance or relationship breakdown, and that ownership interest was capable of being negatively geared, the person is entitled to the same treatment for the new ownership interest. That is, the person will be able to continue negatively gearing the property.
Legislation has passed to enact a May 2026 Federal Budget measure with regards to pensioner supplement and those who live or travel overseas.
Pensioners travelling outside Australia temporarily: Prior to 20 September 2026, the full Pension Supplement is paid for 6 weeks then drops to the basic rate for the rest of the time spent overseas. From 20 September 2026, the full Pension Supplement will continue to be paid for 12 weeks instead of 6, then after 12 weeks overseas, the Pension Supplement will cut out entirely.
Pensioners that left temporarily prior to 20 September 2026 and as at that date:
- have been away for less than 6 weeks will continue to receive the full Pension Supplement until they have been away for 12 weeks at which time it will cease entirely.
- have been away for 6-12 weeks will have the full Pension Supplement reinstated until they have been away for 12 weeks at which time it will cease entirely.
- have been away for more than 12 weeks will cease receiving the Pension Supplement whist they are away.
Pensioners leaving Australia permanently: Prior to 20 September 2026, the Pension Supplement drops to the basic rate from the date of departure. From 20 September 2026, the Pension Supplement ceases altogether from the date of departure. Those already living overseas will also see their basic Pension Supplement cease entirely from 20 September 2026.
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Proposed minimum tax on discretionary trusts: key considerations for advisers
Following the May 2026 Federal Budget announcement to introduce a 30% minimum tax on discretionary trusts from 1 July 2028, Treasury released a consultation paper in early July outlining the proposed design of the measure.
If implemented, the proposed reforms could significantly affect clients who operate businesses or hold investments through discretionary trust structures, potentially resulting in higher tax liabilities and changes to existing planning strategies.
Tax reforms: CGT and negative gearing changes FAQs
Significant reforms to CGT and negative gearing rules that were originally announced in the 2026/27 Federal Budget and have now become law.
This FAQ addresses some of the most common questions FirstTech has received regarding these changes.
Total super balances changes for defined benefit interests
From 1 July 2026, the way a client’s total super balance (TSB) is calculated changed. For clients whose only superannuation interests are accumulation interests and account-based income streams, these changes will not affect how their interests are valued.
However, clients who hold accruing defined benefit interests, defined benefit income streams and most other non-account-based income streams will see these interests valued differently from that date. For these clients, their TSB on 30 June 2027 may be substantially different compared with 30 June 2026.
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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.