Stability for SMSFs and superannuation in Government’s tax reform agenda Â
Written by Tracey Scotchbrook, Head of Policy & Advocacy, SMSF Association
As expected, the 2026-27 Federal Budget saw an emphasis placed on the Government’s taxation reform agenda, including changes to the taxation of discretionary trusts, capital gains tax and negative gearing. A surprise inclusion is the removal of the CGT exemption that applied to pre-1985 CGT assets.Â
Tracey Scotchbrook,
Head of Policy & Advocacy, SMSF Association
From an SMSF perspective, the Budget proved to be a quiet night. Following the passage of the Division 296 tax measures, and the soon to commence Payday super reforms, this provides important certainty and stability for the sector.Â
The following is a brief summary of the key changes most likely to be of relevance to SMSF trustees.Â
Note: The following measures are not yet law. The specific details relevant to each measure are likely to become clearer as the measure progresses through the legislative process.Â
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