As 2026 approaches, Australian investors and business owners face a wave of tax changes in Australia that could significantly affect cash flow, investment returns, and business planning. With higher scrutiny from the ATO and the introduction of new reporting frameworks, understanding these upcoming changes is key to preserving wealth and staying compliant.
Below, we outline the top areas to prepare for—and how Boa & Co. can help you navigate them confidently.
1. The New Super Tax for Balances Above $3 Million
From 1 July 2026, earnings on super balances exceeding $3 million will be taxed at 30%, up from the current 15%.
- SMSF trustees and high-net-worth individuals should review their fund structures now.
- Consider strategies such as rebalancing assets between personal and super structures to minimise exposure.
Boa & Co. can assist in modelling tax impacts and developing tailored exit or contribution strategies before the new tax applies.
2. Increased Focus on Investment Transparency
The ATO is tightening its focus on investment reporting, particularly for property, crypto, and overseas holdings.
- Investors should ensure their records are up to date, especially where valuations or foreign income are involved.
- Non-compliance penalties for inaccurate or late disclosures can be significant.
We help clients align their investment reporting systems with ATO’s digital standards to ensure accuracy and peace of mind.
3. Reviewing Business and Trust Structures
With rising taxes and compliance risks, it’s a good time to revisit business and investment structures:
- Trusts remain effective for wealth distribution—but may need review to ensure tax efficiency.
- Corporate entities can provide asset protection but require precise recordkeeping.
Boa & Co. can assess whether your current structure still aligns with your financial and tax objectives heading into 2026.
4. Managing Cash Flow Amid Tax and Compliance Shifts
As businesses face new reporting timelines (e.g., Payday Super and tighter payment reporting), proactive cash flow planning is vital.
- Regular forecasting helps anticipate tax liabilities and maintain liquidity.
- Integrating accounting automation tools can save time and reduce compliance risk.
Our accountants can help optimise your business’s financial management processes to handle these changes smoothly.
5. Preparing for a More Transparent Financial Future
Regulatory focus is shifting toward real-time data and digital compliance.
- Expect more frequent ATO cross-checks with banks and digital systems.
- Staying proactive and tech-ready ensures fewer surprises and stronger governance.
Boa & Co. supports clients with technology-driven tax and compliance solutions for seamless financial oversight.
How Boa & Co. Chartered Accountants Can Help
At Boa & Co., we work with Sydney business owners, SMSF trustees, and investors to:
- Minimise the impact of the 2026 super tax changes
- Review and restructure wealth and business holdings
- Improve compliance and reporting systems
- Forecast tax liabilities and optimise cash flow
The Bottom Line
With new tax reforms and compliance demands set to take effect by mid-2026, early planning is essential. By partnering with experienced advisors like Boa & Co., you can protect your wealth, maintain compliance, and stay ahead of financial change.
📩 Contact Boa & Co. Chartered Accountants today to review your 2026 readiness:
📞 1300 952 286
📧 [email protected]
🌐 www.boanco.com.au
Stay informed. Stay strategic. Stay ahead.