The changes to the CGT rules handed down in the 2026 federal budget will result in more intricate record-keeping in future years.

The decision to adjust the cost base of SMSF assets to mitigate the impact of the Division 296 tax must be made with careful deliberation.

Data centres offer investment access to the AI industry, but there are many risks individuals need to recognise with this approach.

The ban on LRBAs used to acquire residential property seems to be ineffectual as a solution to the country’s current housing crisis.

The introduction of the Division 296 tax will require conventional SMSF strategies to be reviewed and retested to determine their relevance.

The notice of intent rules regarding personal deductible contributions require procedural revision to ensure superannuants are not unduly penalised.

The increase in LRBA safe harbour interest rates and the new negative gearing rules both have the potential to impact SMSFs.

To properly strengthen consumer protection measures, the real source of any threat needs to be identified and addressed properly.

The amendment made to the budget regarding testamentary trusts requires more details before the full impact of the move can be determined.