New residential SMSF borrowing restrictions do not necessarily mean the end of SMSF property investment. Learn how a fixed, ungeared Regulation 13.22C unit trust may allow an SMSF and its members to combine superannuation savings and personal home equity to purchase residential investment property without the SMSF borrowing.
Potentially Yes Investors building a new rental property often assume that none of their interest expenses can be claimed until construction is complete and the property is advertised for tenants. That
Save time and avoid amended tax returns. Our 2026 Tax Return Checklist explains exactly what you need before meeting with your accountant.
Date prepared: 29 June 2026 The rules for borrowing through a self-managed super fund to buy residential property have changed. The key issue for anyone currently considering a residential property purchase through an SMSF using a Limited Recourse Borrowing Arrangement (LRBA) is timing. The short answer is this: New residential
Federal Budget 2026 Property Tax Guide The Federal Budget 2026 property tax changes have raised big questions for Australian property investors. What happens to negative gearing? How will the Capital Gains Tax change? Are family trusts still useful? What about bucket companies, SMSFs and company ownership? It can feel confusing.
When buying an investment property, the numbers absolutely matter. Rental yield matters. Cash flow matters. Borrowing capacity matters. Tax outcomes matter. Holding costs matter. Future growth prospects matter. If the numbers do not stack up, the deal should not proceed. But property buying is not just a numbers game. It is
A compulsory acquisition of an investment property can trigger a large capital gain at the worst possible time. In some cases, Subdivision 124-B may allow that gain to be deferred into a replacement asset. This article explains how the rollover works, how foreign residency and withholding affect the process, and
If you have an SMSF and your employer pays super into that fund, Pay Day Super changes the risk. From 1 July 2026, employers will need to pay super at the same time as wages. That means there is less time to fix problems. If your SMSF is not properly
What Every Australian Small Business Owner Needs to Know If you run a small business in Australia, you’ve almost certainly felt the sting of rising fuel prices — whether at the bowser, on your supplier invoices, or buried in your freight costs. The good news is the Australian Taxation Office
Payday Super 2026 is a change to the Super Guarantee in Australia from the 1st July 2026. Running a business is already busy. Now imagine needing to change how you pay super for every employee. That’s exactly what is coming from 1 July 2026. If you feel unsure, you are
A Practical Guide for Australian Homeowners By Garry Wolnarek | Umbrella Property Accountants Selling the family home is often one of the biggest financial decisions you’ll ever make. For many pre-retirees and long-term property owners, it represents decades of growth, memories, and financial security — and the decisions made at
How the Gift & Buy-Back Strategy Can (Sometimes) Fix a Costly Tax Problem Upgrading your home is exciting. Keeping your original home as a rental often feels like a smart long‑term move. But for many couples, doing both at the same time quietly creates a structural tax problem — not
