We are navigating one of the most complex environments Australian borrowers have faced in decades. Rate rises, tax changes, trust tax reform, and shifting lender policies are moving simultaneously. Here is how to think about your position: If You’re an Owner-Occupier The rate environment is your primary concern. With the cash rate at 4.35% and potentially higher later in 2026, variable rates remain under pressure. Since the May hike, eleven lenders have cut at least one varia

If the negative gearing changes, CGT overhaul and SMSF ban represent the legislative assault on property investors, then the simultaneous crackdown on trust lending by major banks represents the commercial response. Together, these forces have fundamentally changed the landscape for anyone who holds — or was planning to hold — investment property through a family trust or discretionary trust structure.[12] The 30% Minimum Tax on Discretionary Trusts From 1 July 2028, a new 30

As part of the deal struck with the Greens to secure Senate passage, the government agreed to ban new Limited Recourse Borrowing Arrangements (LRBAs) for residential property within Self-Managed Super Funds. An LRBA allows an SMSF to borrow money to buy a single asset — typically property — held inside a bare trust. If the loan defaults, the lender can only claim that one property; the rest of the fund's assets remain protected. This structure has existed since 2007.[2] This

The CGT changes are the most technically complex element of the 2026 tax reforms and the least well understood by everyday Australians. Experts continue to identify anomalies and unintended consequences. How CGT Worked Before the Budget Under the previous system, assets held for more than 12 months received a 50% CGT discount. The remaining gain was added to taxable income and taxed at the holder’s marginal rate. With the top marginal rate (including Medicare levy) at 47%, th