Treasurer Jim Chalmers has handed down the 2026–27 Federal Budget, with a strong focus on housing affordability, cost-of-living pressures and economic reform.
This year’s Budget includes a number of significant proposed changes impacting business owners, investors and family groups, including reforms to negative gearing, Capital Gains Tax (CGT) and discretionary trusts, alongside measures aimed at supporting small business investment and economic growth.
Key announcements include:
- proposed restrictions to negative gearing for residential property investors;
- changes to the CGT discount and introduction of a minimum tax rate on capital gains;
- a proposed 30% minimum tax on discretionary trust distributions; and
- a permanent $20,000 instant asset write-off for eligible small businesses.
As with all Federal Budgets, many of the measures announced are proposals only and remain subject to legislation.
Read our full Federal Budget 2026–27 paper for a detailed breakdown of the key announcements and what they may mean for you, your business and your investment structures.
