Presentation by Neel Jain from RSM

The presentation outlines the key measures from the Federal Budget 2026–27 and their practical implications for individuals, investors, and businesses. It covers major tax reforms including WATO, the $1,000 instant deduction, changes to negative gearing and CGT, as well as the introduction of a minimum tax on trusts. It also highlights impacts on the property market and key business measures such as loss carry-back and the instant asset write-off.