The 2026-27 Federal Budget Explained

Most Federal Budgets pass through without changing much that matters to construction business owners. This one is different.

The 2026-27 Budget introduced three structural tax reforms that could reshape how construction business owners hold assets, structure investments, and plan the next stage of their business. The discretionary trust changes, CGT reform, and new negative gearing rules all sit on a planning timeline that runs from now through to 1 July 2028.

In this session, we unpacked the major shifts announced in the Budget, what we know so far, and the areas still being clarified through Treasury and the legislative process. The focus of this first webinar was to help construction business owners start orienting their thinking early, before tactical decisions become necessary.

This was the first in a broader series we’ll continue running as more detail emerges and the legislation develops.

What we covered

• The shape of the three structural tax reforms and where each fits on the planning timeline
• The discretionary trust changes and what the rollover window could mean in practice
• The CGT reform, including cost base indexation and the proposed minimum tax interaction
• The negative gearing changes and the new-build exemption relevant to residential construction businesses
• The housing pipeline outlook through the $2 billion enabling infrastructure fund and streamlined approvals package
• The direct industry measures affecting business cash flow, including the instant asset write-off, loss carry-back, and apprenticeship reforms
• What remains uncertain in the legislation and the key developments construction business owners should monitor over the coming months

Important note

This session was designed to help construction business owners understand the proposed changes and start thinking about how they may apply to their situation.

The legislation is still evolving, and some details may change as the measures move through Parliament. More detailed discussions around restructures, investments, succession planning, and tax strategy will be covered in future sessions and individual conversations as more information becomes available.

Watch the replay

Watch the webinar replay to better understand how the proposed Federal Budget changes could affect your business, investments, and future planning.

You can also book a free consultation with our team to discuss how these proposed changes may apply to your situation.

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