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Our strategic update articles provide you with in-depth analysis of a range of technical issues which may impact your clients and the advice you provide.
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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.
Treasury has released the Protecting Consumers and the Promise of Superannuation in an Evolving Financial Ecosystem factsheet which outlines proposed reforms to superannuation.
The accompanying media release states "The Albanese Government is today announcing a package of reforms to strengthen consumer protections and build the resilience of the Australian superannuation and financial system."
The Government stated the reforms will:
- Make the financial system safer by strengthening protections across the superannuation, advice and investment ecosystem.
- Improve access to safe, secure financial advice and guidance so Australians can navigate an increasingly complex retirement system with greater confidence.
- Place the CSLR on a firmer and fairer footing so it can continue to provide meaningful protection when all other safeguards have failed.
The Government will continue consulting with industry, consumer groups, regulators and other stakeholders to progress legislation implementing this package.
Latest articles
Capital gains taxed at minimum 30% rate - impact on deductible contribution strategies
From the 2027–28 financial year, significant changes to CGT rules mean that some clients will realise capital gains that are subject to a minimum 30% tax rate.
For these clients, the benefit of making a personal deductible super contribution, as well as the optimum contribution amount, may change compared with current strategies.
This article explores the effectiveness of personal deductible contributions strategies where 30% minimum tax rate capital gains are involved, and seeks to identify some rules-of-thumb for impacted clients.
Super and non-resident - frequently asked questions
This article contains answers to a range of questions the FirstTech team is frequently asked regarding superannuation for non-resident and temporary resident clients.
SMSF investments in private unrelated unit trusts
One of the benefits of SMSFs is the ability to invest in private unit trusts providing access to a broad range of investment opportunities.
However, private unit trust investments also come with a range of potential compliance issues that need to be carefully considered and managed throughout the life of the investment.
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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.