Welcome to this month’s issue of our newsletter. Our aim is to keep you informed about current tax and superannuation related matters.
The tax, superannuation and business landscape continues to evolve bringing both challenges and opportunities for individuals, families and business owners. While legislative changes and new court decisions can create uncertainty, they also provide a valuable opportunity to review existing structures, identify potential risks and implement strategies that support your long-term objectives.
At Rose Partners, we believe that proactive planning is the key to turning change into opportunity. Whether it’s reviewing trust structures, assessing the impact of recent tax reforms, planning for superannuation and succession, or navigating complex capital gains tax issues, our team is here to help you make informed decisions and confidently adapt to changing conditions.
This month we look at:
- Family Trusts: Two significant recent developments could affect how family trusts are taxed in the future and may warrant a review of your existing arrangements.
- New Tax Legislation: With the Budget changes now legislated, we examine what these changes mean and identify planning opportunities that may be available.
- Foreign Residents and the Main Residence Exemption: Important considerations for Australians living overseas who may not qualify for the capital gains tax exemption on the sale of their family home.
- High Court Clarifies Unpaid Trust Entitlements: The High Court has provided clarity regarding when unpaid trust amounts may, or may not, be treated as loans.
- Borrowing in your SMSF: Understanding the limited circumstances in which self-managed super funds can borrow and the opportunities and risks involved.
Click here to read the Rose Partners July Newsletter 2026
If you would like to discuss anything raised in the newsletter, please contact our Team.
