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Major purchases affect more than just the asset itself. They influence tax outcomes, cash flow, borrowing capacity, and long-term business structure. Your accountant can help determine the most tax-effective ownership structure, whether a purchase should be expensed or depreciated, and how it fits into your overall tax strategy. At the same time, your broker assesses how the purchase impacts lending capacity, which lenders are most suitable, and how finance should be structur

24 June 2026 For nearly two decades, savvy Australian investors used a quiet structural advantage to get ahead in the property market: borrowing inside their self-managed superannuation fund to buy residential investment property. On 23 June 2026, that advantage was permanently closed. The Albanese government, under pressure from the Greens to secure Senate support for its sweeping tax reform package, agreed to ban all new limited recourse borrowing arrangements (LRBAs) for r

Primary producers have access to specific tools designed to help manage income volatility and seasonal fluctuations. Income averaging spreads taxable income over multiple years, helping to reduce tax spikes in strong seasons and providing relief in years where income may be lower. This can result in a more stable tax outcome over time, which is particularly valuable in industries affected by weather and commodity price movements. Farm Management Deposits allow eligible primar

The structure under which farm income and assets are held has a significant impact on tax outcomes, flexibility, risk management, and lending. Choosing the right structure is particularly important in primary production, where income can vary significantly from year to year. Individual ownership and partnerships are relatively simple and cost-effective structures. Income is taxed at individual marginal tax rates, and these structures benefit from primary production income ave

EOFY tax planning for farmers is about more than meeting a deadline. It involves managing income variability, cash flow, and long-term sustainability. Effective planning may include reviewing expected income, timing purchases, considering depreciation or asset write-offs, managing Farm Management Deposits, and reviewing income distribution. Starting early allows decisions to be made calmly rather than reactively during an already busy period. The key takeaway is that proactiv

Albany’s property market has become increasingly competitive, especially in popular suburbs like Spencer Park, Bayonet Head and Yakamia. One of the best ways to give yourself an edge as a buyer is to get pre‑approval before you start making offers. What Is Pre‑Approval? Pre‑approval is when a lender looks at your income, expenses and overall financial situation and gives you a conditional idea of how much you can borrow. It’s not a final loan approval, but it’s a reliable g

Many farming businesses are profitable over the course of a year, but income is often received in large seasonal amounts, while expenses and loan repayments continue on a regular basis. This mismatch can place pressure on cash flow during planting, growing, or holding periods, even when the overall business is performing well. Monthly repayments can draw on cash reserves at the wrong time and increase reliance on short-term funding. In many cases, finance can be structured to

How a Redraw Facility Works A redraw facility allows you to make additional repayments directly into your loan and then withdraw those extra funds later if needed. When money is redrawn, it is treated as a new borrowing. From a tax perspective, the purpose of the redrawn funds matters. If funds are redrawn and used for personal expenses, such as living costs or private purchases, the interest on that portion of the loan is generally not tax deductible, even if the original lo

The tax implications of grain contracting decisions differ depending on whether a farming business is above or below the 2 million dollar aggregated turnover threshold. At the same time, any strategy that defers cash receipts will have cash flow implications that need to be planned for.