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 15 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 15 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 applies to income tax assessments for 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 16 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 15 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
Editorial standards
How the Resource Centre is written and kept accurate
A technical resource is not a blog post. It is a dated reference record with a defined scope, a source list and a review schedule — built so you can see exactly what it claims, where each claim comes from, and how current it is.
What a technical resource is
Each resource answers one defined question — a rule, a threshold, a decision, a checklist — for a stated financial year or date range and a stated jurisdiction. The format is labelled on the page: a Technical Guide works through a rule in depth, a Plain-English Explainer translates a concept, a Practical Checklist lists what to gather or do, a Decision Guide compares options, and a Regulatory Update tracks a measure that is still moving through Parliament or consultation.
The verification workflow
Every load-bearing figure is traced to an official primary source — the ATO, Treasury, ASIC, Moneysmart, AFCA, the TPB, APRA or Revenue NSW — and the source list on each page records the document relied on and the date it was read. Nothing is cited to commentary, another firm’s blog or a news article. A resource is drafted, checked against those sources line by line, and only cleared for publication once that verification is complete.
What the date labels mean
Published is when the resource first appeared. Updated appears only when the substance has changed since then. Last verified against official sources is the most recent date the cited sources were re-read and the figures confirmed — it can move forward without the content changing. Next scheduled review is the date by which re-verification is due, and the update sensitivity rating shows how quickly the topic tends to change: annual rates are high sensitivity; settled concepts are low.
Corrections and superseded content
When a source changes — a rate is indexed, a bill passes, guidance is rewritten — or an error is found, the resource is corrected rather than quietly left to age: the text is amended, the Updated date changes, and the verification date resets. Resources covering unlegislated measures state their status plainly as at the verification date instead of presenting proposals as law. Nothing on this site is knowingly left describing a superseded rule without saying so.
Reading a resource, top to bottom
Every record follows the same anatomy, so a tour of one is a tour of all — the contribution caps resource is a typical example. Reading order, from the top:
- The header states the format label, the financial year or date range the record applies to, and the jurisdiction. Check this before anything else — it is the fastest way to confirm you are on the right year.
- The direct answer comes next: the figure, rule or decision in a few sentences, before any background. If that is all you needed, you can stop there.
- The key points and body add the conditions, exceptions and edge cases the short answer necessarily compresses — the part worth reading before you act rather than after.
- The source list names each official document relied on and when it was read, so any figure can be traced back and re-checked without taking our word for it.
- The date block closes the record: published, updated where relevant, last verified and next scheduled review, alongside the update-sensitivity rating.
Finding your way around: the six category collections above group resources by subject, the archive lists everything by publication month, and the glossary defines the recurring terms the resources rely on. If you use a feed reader, new resources are also published via RSS and JSON Feed. For longer-form reading on the same topics, the guides library takes a narrative approach where the Resource Centre stays deliberately close to the source material.
How to use the centre
A reading order for four common situations
The collections are reference shelves, not a course — you rarely need all of them. These are the sequences we would suggest depending on why you arrived.
If you own an investment property
Start with the CGT records checklist — it is the one resource whose value grows the earlier you act on it. Read repairs versus capital improvements before approving any works invoice, then the rest of the Property Investors collection as land tax assessments or short-stay income make each topic live.
If you are an SMSF trustee
Open the SMSF compliance calendar at the start of each financial year — trustee deadlines belong to the fund, and missing one is a compliance problem, not just a cost. Check the current contribution caps before any large contribution, and if the fund holds substantial balances, read the Division 296 status resource before making structural decisions.
If you employ staff
The super guarantee dates resource comes first, because those deadlines carry consequences no other employer date does. Work through the STP finalisation checklist as year end approaches, and before buying equipment on the strength of a Budget announcement, read the instant asset write-off status to see what is actually legislated.
If you are borrowing or refinancing
Read how lenders assess serviceability first — it explains why a lender’s answer differs from your own budget. Then the comparison rate explainer before you compare any two loans, and the PAYG documents checklist before you apply. Everything in the Mortgage & Lending collection is general information, not credit assistance.
Three checks before you rely on a figure
- Match the year. Confirm the financial year or date range stated on the resource matches the year of your transaction. Current-year figures do not answer prior-year questions — that is what the archive is for.
- Weigh the verification date against the sensitivity rating. A high-sensitivity resource verified months ago deserves a click through to its source links before you act; a low-sensitivity explainer of a settled concept does not carry the same urgency.
- On Regulatory Updates, read the status line before the analysis. It states whether the measure is enacted, before Parliament or merely announced as at the verification date — and anything short of enacted can still change.
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.
Frequently asked questions
Using the Resource Centre
Why does the archive keep resources that are no longer current?
Because tax and superannuation work is often about a past year, not the present one. Amending a prior return, responding to an ATO query or reconstructing a CGT cost base all require the rules as they stood in that year — not today’s figures. Superseded resources therefore move to the archive with their original dates, financial-year labels and source lists intact, rather than being deleted or silently overwritten.
What should I do if I spot an error or a figure that looks out of date?
Tell us through the contact page, naming the resource and the figure. The claim is re-checked against the primary source cited on that page. If the resource is wrong, it is corrected, the Updated date moves and the verification date resets — the same workflow used when a source changes. If the resource is right but the source itself has moved since verification, the re-check is brought forward rather than waiting for the scheduled review.
Talk it through
A resource can explain the rules — we can apply them to you
Chartered accounting and mortgage broking under one roof in Cherrybrook. Bring the question a resource raised, and we will look at your actual position.