What we cover, and why it matters now.
2026 brought the biggest changes to Australian investment tax in a generation: higher super contribution caps, the new Division 296 tax on balances above $3 million, and the replacement of the 50% CGT discount with indexation and a minimum tax from 1 July 2027. Each one changes what you should hold, where you should hold it and when you should sell.
Hedley Capital provides personal financial advice under MFG Advice Pty Ltd (AFSL 499010), working from the same numbers as our accountants. These articles are general information to help you ask better questions; see Hedley Capital for personal advice.
5 articles and guides
Super contribution caps for 2026–27: a guide for business owners
The 2026-27 super contribution caps: $32,500 concessional, $130,000 non-concessional, carry-forward contributions and how business owners can use them for tax and retirement.
Read the article →Division 296 explained: the extra tax on super balances over $3 million
Division 296 started on 1 July 2026: extra 15% tax on earnings above $3 million and 25% above $10 million, realised earnings only. Who is affected and what to do.
Read the article →Income protection for business owners and the self-employed
How income protection works for business owners: insured income for the self-employed, waiting and benefit periods, business expenses cover, tax deductibility and holding cover inside super.
Read the article →Capital gains tax changes from 1 July 2027: indexation and the 30% minimum tax
From 1 July 2027 the 50% CGT discount is replaced by indexation with a 30% minimum tax on capital gains. What changes, what is grandfathered and what investors and business owners should do.
Read the article →Preparing a business for sale: the three-year runway
Normalised earnings, documented add-backs, the lease and the small business CGT concessions.
Read the guide →Keep exploring
Property
Negative gearing, rentvesting, ownership structures, auctions and the rules Victorian landlords now live with …
Browse →TopicFinance
How lenders actually assess you, which loan features matter for tax, when refinancing is worth it, and how fir…
Browse →TopicPharmacy & business
Buying, structuring, financing and eventually selling a pharmacy or owner-operated business — our deepes…
Browse →Twenty minutes. No invoice.
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