Talking Concepts
June 2026
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EOFY Tax Planning Opportunities
✍️Concepts & Results
As the end of the financial year approaches, individuals and business owners may wish to review potential tax planning opportunities before 30 June 2026.
Early planning can help maximise available deductions, manage taxable income and ensure compliance obligations are met.
Maximising Superannuation Contributions
Eligible individuals may be able to increase their concessional superannuation contributions before year end to help boost retirement savings while potentially reducing taxable income.
Concessional contributions generally include:
- employer super contributions
- salary sacrifice contributions
- personal deductible super contributions
Using Unused Contribution Caps
Under the carry-forward contribution rules, individuals may be able to utilise unused concessional contribution caps from previous financial years, provided eligibility requirements are met.
Generally, individuals may access unused caps where:
- their total superannuation balance is below $500,000 at 30 June of the previous financial year; and
- unused concessional contribution caps are available from prior years.
Unused caps can generally be carried forward for up to five years and may provide an opportunity to make larger deductible super contributions.
Important Timing and Eligibility Considerations
To claim a deduction in the current financial year:
- contributions must generally be received by the super fund before 30 June 2026; and
- individuals intending to claim a tax deduction for personal contributions must lodge a valid Notice of Intent (NOI) with their super fund and receive an acknowledgment.
Processing times should be considered for contributions made close to year end.
Individuals approaching retirement age should also review contribution eligibility requirements carefully. While superannuation contribution rules have become more flexible in recent years, contribution caps and total superannuation balance limits may still apply, particularly for individuals aged 67 and over.
Other EOFY Tax Planning Opportunities
Businesses and individuals may also wish to review:
- capital gains tax positions
- trust distributions
- bad debt write-offs
- asset purchases
- payroll and superannuation obligations
Professional advice should be obtained before implementing tax planning strategies to ensure they are appropriate for your circumstances.
Please contact our office if you would like assistance reviewing your EOFY tax planning opportunities
Federal Budget Update
What It Could Mean for You
✍️ Concepts & Results
The 2026–27 Federal Budget includes some significant proposed changes that may affect property investors, business owners, discretionary trusts, superannuation, and long-term tax planning. Key areas include changes to negative gearing, capital gains tax, trust tax rules, small business deductions, payday super, and electric vehicle FBT concessions. While some measures may provide opportunities, others could require early planning to avoid unexpected tax or cash flow impacts. We encourage clients to review the key changes and consider whether their current structures and strategies remain appropriate.
Federal Budget Update
Housing and Small Business Changes
The Federal Government has announced significant proposed changes aimed at improving housing affordability and supporting first home buyers. One of the major changes is to negative gearing, which is set to be limited to newly built properties, while existing investment properties purchased before the Budget announcement will generally be protected under transitional rules.
The Government has also proposed changes to the capital gains tax discount, with the current 50% discount for established dwellings to be replaced by a new indexation method from 1 July 2027. These measures are intended to reduce some of the tax advantages for investors buying existing homes, while encouraging investment in new housing supply.
The Budget also includes further investment in housing infrastructure, planning improvements, and measures aimed at bringing more homes to market. For small businesses, the Government has announced that the $20,000 instant asset write-off will become a permanent feature, providing more certainty when purchasing eligible business assets. These are important changes that may affect property investors, first home buyers, and small business owners, so we will continue to monitor the details as they progress and keep clients informed of any key updates.
The 2026 Federal Budget could bring important changes for property investors, particularly around negative gearing, capital gains tax, depreciation schedules and property valuations. The article explains how proposed changes from 1 July 2027 may affect how rental losses are used, how capital gains are calculated, and why keeping accurate records could become even more important. For clients who own, are buying, or are thinking about selling an investment property, this is a timely read.
Need help using your Client Portal?
As part of our Financial Planning process, we send questionnaires through Astute Wheel to all new clients and many of our review clients. We understand that accessing the portal and completing action items can sometimes feel a little tricky, so we’ve included a helpful step-by-step video guide to make the process easier. The video shows how to navigate your Client Portal and complete your questionnaires with confidence.
You can also access your Client Portal at any time to view your portfolio and keep track of how things are progressing
Payday Super Update
Know what payments require super
With Payday Super on the way, it’s important to get super payments right. Super applies to wages, leave, bonuses and most allowances, but not to overtime, reimbursements or termination payments.
Now’s the time to review your payroll and stay compliant
ATO Fuel Relief
Payment Plan Support
The Australian Taxation Office has introduced a temporary payment plan to help businesses struggling with higher fuel costs.
If rising fuel, transport, or supply expenses are putting pressure on your cash flow, you may be able to:
- Set up a payment plan with no upfront payment
- Spread your tax debt over up to 3 years (monthly instalments)
- Potentially have interest reduced or removed
To be eligible, you generally need to:
- Have an ABN
- Be affected by increased fuel-related costs
- Be unable to pay your tax debt due to those costs
- Keep your tax lodgements up to date
This support is temporary and available until 30 June 2026.
👉 If you think this may apply to you, it’s best to speak with us so we can review your situation and liaise with the ATO on your behalf.
Late payment offset ends soon
Reminder
Employers should be aware that the late payment offset (LPO) will only be available up to the March 2026 quarter.
For any late super guarantee payments relating to the March 2026 quarter or earlier, payments must be made by 30 June 2026 to be eligible for the offset.
From 1 July 2026, Payday Super will begin changing how late super payments are treated. Payments made between 1–28 July 2026 will first be applied to any outstanding June 2026 quarter super guarantee shortfall before being used for Payday Super obligations.
Under the Payday Super rules, late payments will automatically be allocated to the oldest unpaid Payday Super amount first.
If you have any outstanding super guarantee payments, we recommend reviewing these as soon as possible to avoid missing the offset deadline.
Insights & Expertise: Explore Our Latest Resources
We believe that informed clients make the best financial decisions. That’s why we’ve curated a collection of free resources to help you understand the lending process, mortgage strategies, and financial planning.
Dates to Remember
30th June 2026 – End of Financial Year
1st July 2026 – Superannuation Guarantee Charge (SGC) remains at 12%
14th July 2026 – STP EOFY finalisation declarations lodged for employers
14th July 2026 – PAYG payment summaries available to employees via their myGov
28th July 2026 – Superannuation Guarantee Charge (SGC) for 1 April to 30 June payment due date
* Be sure to check your clearing house’s June processing cut-off if you want super payments to count as a 2025–26 tax deduction
28th August 2026 – Building & Construction Taxable Payments Annual Report (TPAR) due
Starting INTEREST RATES
RBA Increases rates by 0.25%!
5.63% p/a Fixed Rate
5.96% p/a Comparison Rate
Based on our lender panel, Bank Australia Variable Rate. Interest rates are correct as at 29/04/2026 and subject to change at anytime. The comparison rate is based on a loan amount of $500,000, over a 30 year term.
WARNING: This comparison rate is true only for the example given and may not include all fees and charges. Different terms, fees and other loan amounts might result in a different comparison rate. Terms, conditions, fees and charges apply and your full financial situation would need to be reviewed prior to acceptance of any offer or product.
RBA increases cash rate to 4.35%
The Reserve Bank of Australia has increased the official cash rate by 0.25% to 4.35%, following ongoing inflation pressures and rising fuel costs. This is the third rate rise this year, with the RBA continuing its efforts to bring inflation back within its target range of 2–3%
The decision means many borrowers may see their loan repayments increase again, adding further pressure to household budgets at a time when everyday living costs remain high. Those with variable-rate home loans are likely to feel the impact first, while fixed-rate borrowers may want to prepare ahead of their fixed term ending.
With interest rates still elevated, it may be a good time to review your current loan and ensure it remains suitable for your circumstances. This could include checking whether your interest rate is competitive, reviewing your repayment structure, or discussing whether refinancing may be worthwhile.
If you are concerned about your repayments or would simply like to understand your options, we recommend speaking with your broker or lender sooner rather than later. A quick review now may help identify potential savings, support options, or a more suitable loan structure.
Join our Facebook & Instagram groups
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Staff updates
We’re delighted to welcome Tesha to our Admin Department! 
Tesha has joined our Admin Department, bringing fresh energy and support to help our clients achieve their financial goals.
Client Success Stories:
Turning Inheritance into Homeownership
- Pay out N’s brother’s 50% entitlement
- Secure full ownership in N’s name
- Access an additional $25,000 to complete planned renovations
One applicant on title
Two applicants on the loan
Casual employment income
An inherited property payout scenario
- The Eaglehawk postcode without any restrictions
Finance Made Simple
Explore flexible lending options tailored to you
We offer a range of finance solutions to support your goals, including asset finance, car leasing, small business loans, and personal loans. You can easily explore your options and apply directly through our website, with a simple and streamlined process designed to get you moving sooner.
💼 C&R Recommends:
Working with a Property Advocate
We’re pleased to introduce our trusted property advocate, Jake Milne from Shrewdy.
Jake works closely with our team to support clients through the property buying process, offering expert guidance, strong negotiation skills, and a clear, strategic approach. His focus is on ensuring clients feel confident and well-informed every step of the way.
Through Shrewdy, Jake provides an independent perspective, helping clients navigate the market and secure the right property at the right price.
If you are:
- Thinking of purchasing property
- Wanting support throughout the buying process
- Looking for expert, independent property advice
We would be more than happy to connect you.
As always, we only refer professionals we trust, and we’re confident you’ll be well looked after.
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DISCLAIMER: Whilst all care is taken in the preparation of the material in this newsletter, the information provided is of a general nature and individuals should seek advice as to their own specific needs. Accordingly, no responsibility for errors or omissions is accepted by Concepts & Results group of companies or any member or employee.