Article · Tax
Negative Gearing Australia 2026: What Actually Changed
The 2026 Budget rewrote negative gearing for established homes bought after Budget night — who it hits, who is exempt, and how to adapt.
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5000 · Tax
Tax minimisation in Australia.
A practical guide to legally minimising tax in Australia: deductions, the CGT discount, franking credits, super and gearing. No dodgy schemes — just the rules and strategies that shape what you actually keep.
AuthorityATO
Top marginal rate45% + Medicare
Core structuresSuper, trusts & companies
Key topicsCGT, deductions & super
Evergreen reference guide · rules checked against official sources
Latest tax article
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Tax-free threshold
$18,200
for Australian residents
CGT qualifying period
12+ mo
to access the 50% discount
CGT discount to 30 Jun 2027
50%
then indexation + 30% minimum tax
Concessional super cap
$30k
taxed at 15% inside super
Official references: ASX index guide, ATO CGT guide and ASIC MoneySmart ETF guide.
All tax articles
1 article live
Article · Tax
Negative Gearing Australia 2026: What Actually Changed
The 2026 Budget rewrote negative gearing for established homes bought after Budget night — who it hits, who is exempt, and how to adapt.
Coming soon
Article · Tax
The 12-month rule that halves your CGT
How the 50% CGT discount works, who qualifies, and the timing traps that quietly cost investors thousands.
Coming soon
Article · Tax
Deductions most Australians miss
Work-related costs, investment expenses, and the records the ATO expects. What actually qualifies, and where people over- or under-claim.
Coming soon
Article · Tax
The CGT discount, explained properly
Why holding an asset past twelve months can halve the tax on the gain, and how the discount interacts with capital losses.
Coming soon
Article · Tax
How franking credits cut your tax bill
Why a franked dividend is worth more than the cash, and how the credit is refunded or offset at each marginal rate.
Coming soon
Resource · Tax
Free tax deduction tracking spreadsheet
Income, deductions, cost base and receipts in one sheet — built for an Australian tax return, not a US one.
Coming soon
Article · Tax
Personal name vs. trust vs. company
How each structure is taxed, who controls the income, and why the cheapest structure to run isn't always the most tax-effective.
New to tax planning? Start here
Three steps
STEP 01
Keep records as you go
Deductions and cost bases are only as good as the receipts behind them. A simple system through the year turns into a bigger, defensible refund at tax time.
STEP 02
Use the concessions you’re entitled to
The CGT discount, franking credits and concessional super contributions are legal, built-in concessions. Most tax saved comes from using these properly, not from anything exotic.
STEP 03
Match income to the right structure
Personal names, trusts, companies and super are taxed very differently. Matching income and assets to the right structure is where lasting tax savings come from.
Australian tax minimisation, answered
Common questions
What can I claim as a tax deduction?
Generally, expenses directly incurred in earning assessable income can be deductible, provided you have records and the cost is not private in nature. Common examples include work-related and investment expenses, but eligibility depends on your circumstances. See ASIC MoneySmart's ETF guide.
How does the Australian CGT discount work?
Eligible Australian resident individuals may generally reduce a qualifying capital gain by 50% after applying capital losses if the asset was held for at least 12 months. Different rules apply to companies, super funds and some non-residents, so check the current ATO CGT guide or obtain tax advice.
What are franking credits?
A franking credit represents Australian company tax already paid on profits distributed as a franked dividend. It can offset or be refunded against your own tax, reducing double taxation, depending on your circumstances. The ATO explains the terminology.
Is aggressive tax minimisation risky?
Legitimate tax minimisation uses concessions as intended. Contrived schemes designed mainly to avoid tax can attract ATO scrutiny, penalties and interest under the anti-avoidance rules. When in doubt, get advice and keep clear records.
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