Insights
Explore Andrew’s articles on tax, property structures and SMSF strategy.
36 articles
Eight tax planning areas for higher-income Australians in 2025-26, including super, property, trusts, CGT and business structures. General information only.
Read article →Personal name, trust, company or SMSF? Compare every investment property structure in Australia with tax rates, CGT impact and case studies.
Read article →Learn how family trust income splitting works in Australia, the real tax savings using 2025-26 rates, Section 100A risks, and the NSW land tax trap.
Read article →SMSF property investment Australia: tax rates, LRBA rules, eligibility, and who should and shouldn't buy. A complete guide by Sydney CA Andrew Romano.
Read article →RBA inflation warnings are a reminder to stress-test your cashflow and tax strategy. A practical 2025-26 guide for Australians earning $120k+ on what to review now.
Read article →The EOFY tax checklist I give my high-income clients - super, CGT, trust distributions, deductions and more. Act before June 30.
Read article →Labor's first home buyer scheme has pushed prices up 6.7% in qualifying areas. What it means for investors and high-income earners in 2026.
Read article →Negative gearing vs positive gearing explained for Australian property investors. Tax treatment, cash flow impact, and how to decide.
Read article →How NSW land tax works for investment properties and why your holding structure matters. The family trust trap, thresholds, and planning.
Read article →The 50% CGT discount is out from 1 July 2027. Inflation indexation and a 30% minimum tax replace it. Here's what that means for shares, property, and whether to sell before the deadline.
Read article →How business owners buy commercial premises through their SMSF and lease it back. Tax advantages, rules, and how the leaseback strategy works.
Read article →How SMSF borrowing works through LRBAs. The bare trust structure, rules, restrictions, and what you need to know before borrowing in super.
Read article →The negative gearing crackdown is in Parliament. Who's grandfathered, what changes from 1 July 2027, and what high-income property investors should do before it's too late.
Read article →Payday Super starts 1 July 2026. SMSF trustees need their ESA active, NPP-ready bank account, and fund details correct or contributions will bounce. Here's the complete checklist.
Read article →New build property investment Australia strategy: comparing house and land packages vs established property after negative gearing changes. Construction loans, cashflow, holding costs, and how to model the real numbers.
Read article →NSW first home buyer duty rates for 2026-27: current price caps, what full exemption vs reduced duty means, and a before-you-exchange checklist.
Read article →The ban on new SMSF residential LRBAs is now law. Here's the contract-date deadline checklist to beat it: what qualifies, what evidence you need, and your alternatives if you miss it.
Read article →The government wants to widen the CSLR levy beyond financial advisers. Large super funds and SMSFs are on the table. Here's what's actually being proposed and how to plan for it.
Read article →Trust tax return changes for Tax Time 2026: new distribution pre-fill, why beneficiaries see it in their return, and the trustee checklist to avoid delays.
Read article →Payday super business owner obligations explained - cashflow timing, payroll software changes, and how to pay yourself super on 1 July 2026 when you run an SMSF.
Read article →The legislated tax cuts from 1 July 2026 and 1 July 2027 change your take-home pay. Here's how to model it and three smart uses for the extra cashflow.
Read article →Family trust CGT planning after 1 July 2027: streaming capital gains, beneficiary selection, trust deed amendments, the 30% minimum tax interaction, and whether to realise gains pre-2027.
Read article →The permanent $20,000 instant asset write-off starts from 1 July 2026. A practical buy-and-record checklist for eligible Australian small businesses.
Read article →The documents that prove a property was held or under binding contract before 7:30pm AEST, 12 May 2026.
Read article →What the August 2026 draft consultation means for spouse inheritance, property records and grandfathered negative gearing.
Read article →Company loss carry-back returns from 1 July 2026. A practical guide to planning the two-year look-back and potential tax refund for eligible companies.
Read article →WA first home owner rate thresholds from 7 May 2026: $600,000 no-duty homes, concessions to $800,000, and $450,000/$550,000 vacant-land rules.
Read article →A state-by-state 2026-27 guide to land tax thresholds, trust rules, surcharge risk and portfolio planning for Australian property investors.
Read article →Victoria commercial property tax buyer checklist: check qualifying use, entry date, 10-year transition and future duty treatment before buying.
Read article →The Division 7A benchmark interest rate is 8.77% for 2026-27. A practical repayment and records review for Australian owner-directors.
Read article →Queensland's 1 August 2026 transfer-duty change can remove home, first-home and vacant-land concessions for temporary residents. Check your visa, buyers and contract date before signing.
Read article →A practical Australian property market discussion based on 17 Melbourne open homes: weak attendance, interest rates, affordability and vendor expectations.
Read article →The ABS says Australia's dwelling stock fell $34.1 billion in the June quarter 2026. Here's which cities fell, what negative equity means on a 5% deposit, and the proposed 30% trust tax.
Read article →Queensland land tax 2026-27 assessment notice checklist: review landholdings, taxable value, exemptions and QRO contact details before you pay or dispute.
Read article →Diesel is near $2.50 a litre, fuel excise is back to 53.7c and the RBA decides on 29 September. What rising fuel costs mean for Australian business cashflow.
Read article →Bathla is in voluntary administration. What NSW off-the-plan deposit trust rules protect, what home building compensation cover pays, and the finance and refinancing traps buyers hit.
Read article →