In this Budget Edition of The Next Move, we unpack the major announcements from the 2026–27 Federal Budget and what they could mean for individuals, investors and business owners. We cover the proposed changes to capital gains tax, negative gearing and discretionary trusts, along with updates to superannuation, electric vehicle FBT concessions, instant asset write-offs, working Australian tax offsets and the new $1,000 instant deduction. We also explore the broader implications for business structures, investment strategies, property ownership and future tax planning in what is shaping up to be one of the most significant tax reform Budgets in decades.







