A smaller refund than expected: the four real reasons
A smaller refund is rarely an error. Bracket creep, offset phase-outs and HECS repayments compound quietly across the year.
What you can (and can't) claim: deductible expenses for residential rental properties
Rental deductions fall into three groups: immediate, spread over years, or not deductible at all. Confusing them is the common error.
For crypto holders: why a swap is still a CGT event, even without cash
Many crypto holders assume a swap is not taxable unless they cash out to AUD. The ATO says otherwise — the swap itself is the CGT event.
The depreciation add-back: why claimed capital works reduce your CGT cost base
Sell your investment property for $300,000 more than you paid, and the taxable gain is often higher — depreciation claimed each year reduces the cost base at sale.
Quarterly PAYG instalments: how the system works and when to vary
PAYG instalments is the system through which people who earn business or investment income pre-pay their tax quarterly to the ATO. It is not an additional tax; it is the same tax, collected earlier. Understanding how the amount is calculated — and when to vary it — is the difference between managed cash flow and a year-end surprise.
For PAYG earners: why a $1 deduction is not worth $1
A common misconception among PAYG earners is that a $100 tax-deductible expense "gets you $100 back." A deduction reduces taxable income, not tax payable. The dollar-for-dollar assumption inflates the perceived benefit and can lead to material errors in personal financial decisions.
The Medicare levy surcharge: why the higher thresholds may still catch you
The Medicare levy surcharge thresholds rose on 1 July 2025 — the single threshold lifting to $101,000. For many taxpayers, however, the surcharge is more likely to apply now, not less. The interaction with rising incomes is the reason.
Personal deductible super contributions: how the deduction works and what to confirm before 30 June
A personal contribution to superannuation can be claimed as a tax deduction — converting income taxed at your marginal rate into income taxed at 15 per cent inside the fund. The benefit is significant. The conditions are specific, and the deadline is 30 June.
Federal Budget 2026–27: what the capital gains, trust, and negative gearing changes mean for your planning
The 50 per cent CGT discount ends 1 July 2027. Negative gearing narrows. Trusts face a 30 per cent floor. EGU's complete guide to what the Budget means for your planning.
Five tax planning actions for individuals before 30 June 2026
The most valuable tax planning for individuals happens before 30 June — not at lodgement time. These are the five actions that consistently produce the most material outcomes for individual taxpayers in the 2025–26 financial year.
Five tax planning priorities for small businesses before 30 June 2026
With less than two months until 30 June, the window for meaningful tax planning for small businesses is narrowing. These are the five areas that consistently deliver the most material outcomes for businesses with turnover under $10 million.
The $20,000 instant asset write-off ends 30 June 2026
The instant asset write-off threshold drops from $20,000 to $1,000 on 1 July 2026. For business owners weighing a purchase before 30 June, the arithmetic of the write-off changes significantly after that date.
Payday super: what changes on 1 July 2026 and what employers need to address
From 1 July 2026, employers must pay superannuation at the same time as wages. For most businesses, the operational consequence is straightforward: super must now be funded from operating cash flow on every payday, not quarterly. The preparation required is real.
Early access to superannuation: the conditions that apply and the risks worth understanding
For many Australians, superannuation is their largest asset. The rules governing early access are narrow, the compliance risks are real, and the penalties for getting it wrong are significant.
Supermarket unit pricing reform: what the consultation signals for suppliers and retailers
The Federal Government's review of supermarket unit pricing is not a consumer protection exercise in isolation. For businesses supplying into the grocery sector, the proposals on the table carry real compliance and commercial implications.
ATO interest charges are no longer deductible: the implications for tax debt management
The ATO's general interest charge is running at 11.17 per cent per annum and is no longer deductible. For many taxpayers, that makes an ATO payment plan one of the most expensive financing arrangements on their balance sheet.
Goldenville and the cost of retrospective documentation
Trust distribution resolutions prepared after year-end — even where the underlying decision was sound — can be declared invalid by the ATO. The Goldenville case illustrates what that costs.
Superannuation rates and thresholds for 2025–26: what has changed and what remains
The superannuation guarantee rate is now 12 per cent, and the contribution thresholds for 2025–26 have been updated. The consequences of getting either wrong are specific — and avoidable.
Luxury vehicles and the tax system: what the rules actually cost you
Buyers of luxury vehicles for business use frequently overestimate the tax deductions available to them. The rules that apply are specific, the thresholds are updated annually, and the cost of misunderstanding them is quantifiable.
The deductibility of interest: how the rules work and where they fail
Interest deductibility is determined by how borrowed funds are used — not by the security provided, not by the account the funds pass through. Getting the structure wrong before the loan is drawn is a mistake that is difficult to fix after the fact.