Archived issue · Published June 2026. Information and proposals may have changed since publication.
Our June newsletter brings together tax and superannuation topics for property owners, small businesses and people planning for retirement. This page introduces the articles in the original issue, which you can download below.
In this issue
- Budget proposals and negative gearing
- Proposed changes to the capital gains tax discount
- Trust income and small businesses
- JobSeeker and access to super
- Superannuation and bankruptcy
Budget proposals and negative gearing
The June issue discusses the negative gearing proposals announced in the May Budget. It looks at existing and future property purchases, the treatment of deductions, and why the timing of a purchase or sale can matter. The original article appears on pages 1–2.
Proposed changes to the capital gains tax discount
Pages 3–4 explore the proposed changes to the capital gains tax discount, including assets held across the proposed commencement date. The discussion covers valuations, indexation and the importance of considering individual circumstances before making a decision.
Trust income and small businesses
The newsletter considers the proposed minimum tax on discretionary trust income and its potential effect on small business owners. It also discusses consultation, restructuring and the possibility of changes before legislation is finalised. Read the original discussion on pages 5–6.
JobSeeker and access to super
Page 7 looks at how JobSeeker requirements can interact with superannuation conditions of release. It outlines situations that may need careful consideration when someone has stopped working and is planning how to access their retirement savings.
Superannuation and bankruptcy
The final article discusses superannuation and bankruptcy, including why the timing and nature of contributions or withdrawals can matter. See page 8 for the complete article.
Discuss a topic with us
If something in this issue relates to your circumstances, contact Collison Accounting to discuss it with the team.
This is a reading guide to the archived June 2026 issue. It describes what that issue covered, rather than confirming the current status of legislation. The original newsletter’s general information disclaimer continues to apply.