News : CGT

CGT, Investments, Regulation, SMSFA, Tax

Investment paths must get same treatment

Amendments are needed to proposed capital gains tax rules so an SMSF investing in a managed fund is not taxed at higher rates.

Amendments are needed to proposed capital gains tax rules so an SMSF investing in a managed fund is not taxed at higher rates.

read more
CGT, Federal Budget, Investments, LRBA, Property

Shift property focus offshore

Global real estate offers more diversification and opportunity with less work and risk than investing in physical assets in Australia.

Global real estate offers more diversification and opportunity with less work and risk than investing in physical assets in Australia.

read more
CGT, Compliance & Regulation, Division 296

Div 296 affects marriage breakdowns

Arrangements to facilitate family law splits upon relationship breakdowns may need reworking in light of the introduction of the Division 296 tax.

Arrangements to facilitate family law splits upon relationship breakdowns may need reworking in light of the introduction of the Division 296 tax.

read more
Budget, CGT, Contributions, Tax

Contributions to reduce CGT marginalised

The federal budget has reduced the effectiveness of making personal deductible contributions to reduce the amount of CGT payable by an individual.

The federal budget has reduced the effectiveness of making personal deductible contributions to reduce the amount of CGT payable by an individual.

read more
CGT, Compliance & Regulation, Division 296, Legislation, Strategy, Tax

Cost base change right for net gain SMSFs

The decision as to whether to use the Division 296 CGT cost base adjustment should be automatic if an SMSF portfolio is reflecting a net gain.

The decision as to whether to use the Division 296 CGT cost base adjustment should be automatic if an SMSF portfolio is reflecting a net gain.

read more
Budget, CGT, Legislation

Budget impacts small business CGT

The new CGT calculation methodology contained in the federal budget will have an effect on the small business concessions related to that tax.

The new CGT calculation methodology contained in the federal budget will have an effect on the small business concessions related to that tax.

read more
Budget, CGT, Division 296, Investments, Legislation, Tax

Div 296 strategies have more clarity

The 2026 federal budget has inadvertently provided SMSF trustees with a clearer direction as to the management of Division 296 tax liabilities.

The 2026 federal budget has inadvertently provided SMSF trustees with a clearer direction as to the management of Division 296 tax liabilities.

read more

Copyright © SMS Trustee News 2026

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.