Technical Resource Centre
Verified technical answers, dated and sourced
Working references on Australian tax, BAS and payroll, home lending, property investment and superannuation. Every resource states its applicable financial year, shows the official sources it relies on, and records when those sources were last verified.
Browse by category
Six technical collections one verification standard
Each collection is maintained against primary sources — the ATO, Treasury, ASIC, Moneysmart, AFCA, the TPB, APRA and Revenue NSW — and re-verified on a scheduled cycle.
Tax & Accounting
Income tax rates, CGT, deductions and accounting treatments for individuals and families — verified against ATO and Treasury sources.
7 resources →
Business, BAS & Payroll
GST, BAS, superannuation guarantee, STP and employer obligations for small business owners and their bookkeepers.
4 resources →
Mortgage & Lending
How home-loan assessment, LMI, comparison rates and loan structures actually work — general information, clearly separated from credit assistance.
5 resources →
Property Investors
Land tax, repairs versus improvements, short-term rental income and the CGT records investors are expected to keep.
5 resources →
SMSF & Superannuation
Contribution caps, the transfer balance cap, SMSF compliance dates and the status of superannuation law changes.
5 resources →
Regulatory & Practice Updates
What changed in tax and credit regulation, how practitioners are regulated, and how to verify registrations yourself.
3 resources →
Latest
Recently published and verified
The newest additions across all six collections, with their verification dates.
Negative gearing from 2027-28: what the Act actually does
The residential-property deduction rules in Schedule 2 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 are enacted law and first apply to the 2027-28 income year. This resource sets out what the quarantining rule does, the precise grandfathering test, the carve-outs, and the one exception that cannot yet operate because its defining instrument has not been made.
Verified 13 July 202611 min read
SMSF borrowing and business real property: what Schedule 5 changed
Schedule 5 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 narrows what an SMSF can borrow to acquire. From 10 August 2026, where the asset is real property, it must be business real property — but only for arrangements entered into on or after that date, and nothing in the Schedule requires an existing arrangement to be unwound.
Verified 13 July 20269 min read
The CGT discount changes from 1 July 2027: what the law actually says
Schedule 1 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 is law and commenced on 1 July 2026, but its substantive changes apply only to CGT events happening on or after 1 July 2027. This resource sets out exactly who keeps a discount, who falls to 0%, and how the replacement cost-base indexation is confined.
Verified 13 July 20269 min read
The standard deduction for work expenses from 2026-27: a floor, not a bonus
New section 25-130 of the ITAA 1997 applies to assessments for 2026-27 — the only measure in the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 that touches the income year now under way. It gives eligible individuals a standard deduction of up to $1,000, reduced dollar for dollar by their listed work-related deductions, and it repeals the $300 and $150 substantiation exceptions.
Verified 13 July 20269 min read
The Working Australians tax offset: law now, claimable from 2027-28
Schedule 3 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 inserted a new Working Australians tax offset into the income tax law. It commenced on 1 July 2026 but first applies to assessments for the 2027-28 income year — and $250 is its ceiling, not a universal entitlement.
Verified 13 July 20268 min read
ATO interest charges are no longer deductible: GIC and SIC from 1 July 2025
General interest charge and shortfall interest charge incurred on or after 1 July 2025 can no longer be deducted — enacted law, first biting in the 2025-26 returns now being prepared. What changed, the current quarterly rates, and what it means for payment plans and remission requests.
Verified 12 July 20267 min read
How these resources are maintained
Every technical resource states the financial year or date range it applies to, links the official sources behind each figure, and records the date those sources were last verified. Time-sensitive resources carry a scheduled review date; when the law or an official rate changes, the resource is updated and the change is dated.
Resources are general information — they are not tax advice, credit assistance or financial advice. Where a topic touches lending, lender policies differ, and our licensing arrangement is set out in our Credit Guide. For how the practice itself is regulated, see what a credit representative is and about Eternity Group.
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A resource can explain the rules — we can apply them to you
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