Capital gains tax is becoming an increasingly important consideration for Australian investors as major changes to the tax treatment of capital gains are introduced from 1 July 2027.

The reforms will replace the current 50 per cent CGT discount for individuals, trusts and partnerships with a new system based on cost base indexation, alongside a 30 per cent minimum tax rate on real capital gains. The changes are intended to ensure that inflation is taken into account when calculating taxable gains.

The changes are already influencing how some investors think about property, shares and other growth assets. Investment decisions that were previously assessed mainly on expected returns may increasingly need to consider after-tax returns, holding periods, inflation, and the timing of future capital gains.

For Australians building wealth over many years, understanding the changes can help investors make more informed decisions rather than reacting to headlines or making investment choices based solely on tax.

Tax can be one of the more complicated parts of running a small business in Australia. Business owners may be focused on customers, sales, employees, and day-to-day operations while tax obligations continue to accumulate in the background.

Many tax mistakes are not intentional. They can happen because of poor record keeping, mixing personal and business expenses, misunderstanding deductions, incorrect GST treatment, missed deadlines, or simply not setting enough money aside to meet tax obligations.

The Australian Taxation Office (ATO) has identified common problems among small businesses including bookkeeping errors, missing supporting documentation, incorrect apportionment of expenses and claims for non-deductible expenses. Good systems, accurate records, and professional advice can help businesses reduce these risks.
Understanding the most common mistakes can help Australian small business owners stay organised, improve cash flow and avoid unnecessary tax problems.

From 1 October 2026, Australians will no longer face separate card payment surcharges when paying with major card networks including Visa, Mastercard and eftpos. American Express has also announced that it will remove surcharging from the same date.

The change is designed to make card payments simpler and more transparent. However, while consumers may no longer see a separate surcharge at the checkout, businesses will still incur costs when accepting electronic payments. Some businesses may therefore choose to incorporate these costs into their standard prices.

For Australian businesses, the change represents more than simply removing a surcharge from a payment terminal. Businesses may need to review pricing, payment processing costs, profit margins, payment systems and customer communications before the new rules take effect.