This page will be regularly updated as legislation changes take effect.

Legislative Changes Applied In AdviserLogic

AdviserLogic is committed to staying at the forefront of the financial advisory landscape, ensuring you have access to the most up-to-date tools and resources.

We are pleased to announce significant enhancements across several key modules within our platform to accommodate the latest legislative updates.

These updates align with the new regulations, ensuring compliance and enhancing the efficiency of financial advice delivery.

Each of these enhancements reflects our dedication to providing you with robust, compliant, and user-friendly solutions, empowering you to deliver superior advice and service to your clients.

⚠️In response to the announced 2026–27 Federal Budget reforms, including Negative Gearing, Capital Gains Tax, and Trusts, we are actively assessing all legislated and announced measures to ensure AdviserLogic and Holistic Cashflow continues to meet our obligations.

Our approach is focused on delivering staged enhancements aligned to legislative certainty as we head towards July 1 and ensuring new changes and grandfathered arrangements can be modelled with simplicity.

We will share more information as we progress through June on the first set of changes, whilst continuing to monitor the medium and long-term changes as more regulatory detail and certainty emerges.

If you have any questions, please reach out to our support team or customer success manager.

Please see below the specifics of these updates.

2026 Tax Updates and Status

Change	Description	Status
Negative Gearing 1 July 2027 - Proposed	Rental losses on established residential properties acquired after 12 May 2026 19:30 AEST can no longer used to reduce Salary, wages or business Income. Full negative gearing benefits remain for new residential properties. A residential property is considered a new build if it genuinely adds to the net supply of available housing stock. Properties (existing or new stock) acquired prior to 12 May 2026 19:30 AEST) are exempt from the rules. A negative gearing transition period between 13 May 2026 and 30 June 2027 applies. Negative gearing on ASX traded securities and Managed funds continue are not affected by this proposed change.	Updates to Holistic Cashflow will be made once the changes are legislated and specifics of the legislation are available.
Capital Gains Tax 1 July 2027 – Proposed	Replace the 50% CGT Discount for Individuals, Trusts with a cost base indexation. Minimum of 30% tax to apply on capital gains with an exemption for certain income support recipients. For properties held at 12 May 2026 19:30 AEST), CGT reforms will only apply to gains that accrue after 1 July 2027. For assets acquired Pre 20 Sep 1985, Capital gains and losses accrued before 1 July 2027 are still disregarded for CGT. From 1 July 2027, any gains accruing after that day are subject to CGT The additional CGT discount for affordable housing (up to 60 per cent) continues to apply. A CGT discount of 50 per cent is available for individuals for new residential dwellings.	Updates to Holistic Cashflow will be made once the changes are legislated and specifics of the legislation are available.
Changes to Trusts 1 July 2028 – Proposed	A minimum of 30% tax to be paid on the trusts taxable income before distribution. Where the income is distributed to an individual, the person receives a non refundable tax credit for the 30% tax paid in the trust. As it is non refundable, any excess tax is forfeited. Where the income is distributed to a corporate beneficiary, the tax paid by the trust is not passed to the company, therefore resulting in double taxation. A three year tax rollover relief window applies from 1 July 2027 to 30 June 2030 to allow for a restructure. The following Trusts are exempt from the 30% tax floor: Fixed Trusts & Widely Held Unit Trusts (including ASX-listed REITs) Complying Superannuation Funds (including SMSFs) Fixed Testamentary Trusts (wills) Deceased Estates (during standard administration windows) Special Disability Trusts & Charitable Trusts	Updates to Holistic Cashflow will be made once the changes are legislated and specifics of the legislation are available.
Contribution cap increases 1 July 2026 – Legislated	Contributions into superannuation are generally split into Concessional and Non Concessional Contributions. There is a limit to how much can be contributed for each type of contribution each.	Holistic Cashflow automatically calculates the contributions caps depending on the year of modelling. Previous years use actual limits. Future years use indexed limits based on current limits. It is indexed by CPI and you can set CPI for each scenario. Complete
Low Income Superannuation Tax Offset (LISTO) 1 July 2027 – Legislated	Eligibility is increased from $37,000 to $45,000 and the contribution will increase from $500 to $810.	Support for LISTO to be added Holistic Cashflow
Thresholds	Age Pension LITO SAPTO	Thresholds in Holistic Cashflow to be updated on 1 July 2026 as per legislation
Transfer Balance Cap Increase to $2.1m 1 July 2026 – Legislated	The Transfer Balance Cap (TBC) is a lifetime limit on the total amount of superannuation you can transfer into a tax-free retirement pension account (the retirement phase). From 1 July 2026, the limit is $2.1m.	Holistic Cashflow does not apply any restrictions to amount of superannuation you can transfer into a superannuation pension.
Div 296 Superannuation Tax 1 July 2026 – Legislated	Reduces superannuation tax concessions for individuals with high total super balances Balances less than $3million: No additional tax Balances between $3m to $10m: Earnings attributable to this portion of the superannuation account are subject to an additional 15% tax (bringing the total to 30%) Balances over $10m: Earnings attributable to this portion of the superannuation account are subject to an additional 25% tax (bringing the total to 40%) The tax applies to your combined Total Superannuation Balance (TSB) across all of your superannuation accounts. This includes industry funds, retail funds, and Self-Managed Super Funds (SMSFs). The ATO estimates it will affect the top 0.5% of super holders in Australia (around 80,000 to 90,000 individuals)	Holistic Cashflow allows for Contributions Tax adjustments to cater for Div296 modelling Complete
Division 296 capital gains relief 1 July 202 – Legislated	This allows SMSFs to use the 30 June 2026 market value of their assets to work out capital gains in the future, rather than the original purchase price / cost base. This is only for Division 296 tax. Normal fund tax will still be worked out exactly as it always is – using the normal cost base. It is only for SMSFs that formally opt in to the relief.	Holistic Cashflow allows for Contributions Tax adjustments to cater for Div296 modelling Complete
Division 296 Unrealised Capital Gains – Removed	There was intention to tax Capital gains that had not been realized. This has been completely removed from the Final Div296 legislation.	N/A

Modules Updated

👉 The following Modules have been updated to reflect the latest Legislative Updates as of July 2025:

Fact Find

Holistic Cashflow

Reports > Calculators > Retirement Goal Calculator

Engagement Tools

Digital Advice (Scenarios)

Insurance Quoting & Research > Income Protection SG Calculator

Details of the Legislative Changes applied

Personal Tax Rates

Previous	1 July 2024 – 30 June 2025	Updated	01 July 2025 – 30 June 2026
Taxable Income	Tax on this income	Taxable Income	Tax on this income
$0 - $18,000	Nil	0 – $18,200	Nil
$18,201 - $45,000	16.0%	$18,201 – $45,000	16c for each $1 over $18,200
$45,000 - $135,000	30.0%	$45,001 – $135,000	$4,288 plus 30c for each $1 over $45,000
$135,001 - $190,000	37.0%	$135,001 – $190,000	$31,288 plus 37c for each $1 over $135,000
$180,000+	45.0%	$190,001 and over	$51,638 plus 45c for each $1 over $190,000

Medicare Levy

Previous	1 Jul 2024 – 30 Jun 2025	Updated	1 Jul 2025 – 30 Jun 2026
Taxable Income Singles	Medicare Levy Rate	Taxable Income Singles	Medicare Levy Rate
Up to $24,276	Nil	Up to $27,222	Nil
$26,001 - $32,500	10% of taxable income between thresholds	$27,222 - $34,027	10% of taxable income between thresholds
Above $32,500	2% of taxable income	Above $34,027	2% of taxable income
Taxable Income Families (combined income)	Medicare Levy Rate	Taxable Income Families (combined income)	Medicare Levy Rate
Up to $43,846	Nil	Up to $45,907	Nil
$43,847 - $54,807	10% of taxable income between thresholds	$45,907 - $57,383	10% of taxable income between thresholds
Above $32,500	2% of taxable income	Above $57,383	2% of taxable income
Taxable Income Singles (Eligible for Seniors and Pensioners Tax Offset)	Medicare Levy Rate	Taxable Income Singles (Eligible for Seniors and Pensioners Tax Offset)	Medicare Levy Rate
Up to $41,089	Nil	Up to $43,020	Nil
$41,090 - $51,361	10% of taxable income between thresholds	$43,020 - $53,775	10% of taxable income between thresholds
Above $51,361	2% of taxable income	Above $53,775	2% of taxable income
Taxable Income Families (combined income) (Eligible for Seniors and Pensioners Tax Offset Medicare levy rate)	Medicare Levy Rate	Taxable Income Families (combined income) (Eligible for Seniors and Pensioners Tax Offset Medicare levy rate)	Medicare Levy Rate
Up to $57,198	Nil	Up to $59,886	Nil
$57,199 - $71,497	10% of taxable income between thresholds	$59,886 - $74,857	10% of taxable income between thresholds
Above $71,497	2% of taxable income	Above $74,857	2% of taxable income

Medicare Surcharge

Previous	1 Jul 2024 – 30 Jun 2025	Updated	1 Jul 2025 – 30 Jun 2026
Taxable Income (Single)	Tax Bracket	Taxable Income (Single)	Surcharge
$0 - $97,000	Nil	$101,000 or less	0%
$97,001 - $113,000	1.00%	$101,001 – $118,000	1%
$113,001 - $151,000	1.25%	$118,001 – $158,000	1.25%
$151,000+	1.50%	$158,001 or more	1.50%
Taxable Income (Family)	Tax Bracket	Taxable Income (Family)	Surcharge
$0 - $194,000	Nil	$202,000 or less	0%
$194,001 - $226,000	1.00%	$202,001 – $236,000	1%
$226,001 - $302,000	1.25%	$236,001 – $316,000	1.25%
$302,000+	1.50%	$316,001 or more	1.50%

Personal Tax Offsets - Low Income Tax Offset (LITO)

	Previous 1 Jul 2024 – 30 Jun 2025	Updated 1 Jul 2025 – 30 Jun 2026
Taxable Income (Single)	Tax Bracket	Taxable Income (Single)
Maximum Offset	$700	$700
Shade Out Threshold 1	$37,500	$37,500
Rate of Reduction	5c Per $1 above $37,500	5c Per $1 above $37,500
Shade Out Threshold 2	$45,000	$45,000
Rate of Reduction	1.5c Per $1 above $45,000	1.5c Per $1 above $45,000
Cut off Threshold	$66,667	$66,667
Effective Tax-Free Threshold	$22,575	$22,575

Personal Tax Offsets - Seniors and Pensions Tax Offset (SAPTO)

	Previous 1 Jul 2024 – 30 Jun 2025	Updated 1 Jul 2025 – 30 Jun 2026
Single
Maximum Offset	$2,230	$2,230
Shade Out Threshold	$34,919	$34,919
Rate of Reduction	12.5c per $1 above threshold	12.5c per $1 above threshold
Cut Out Threshold	$52,759	$52,759
Effective tax-free threshold	$35,813	$35,813
Couple (each)
Maximum Offset	$1,602	$1,602
Shade Out Threshold	$30,994	$30,994
Rate of Reduction	12.5c per $1 above threshold	12.5c per $1 above threshold
Cut Out Threshold	$43,810	$43,810
Effective tax-free threshold	$31,888	$31,888

Personal Tax Offsets - Spouse Contribution Tax Offset

Spouse Income	Previous 1 Jul 2024 – 30 Jun 2025	Updated 1 Jul 2025 – 30 Jun 2026
Up to $37,000	Lower of 18% the lower of (total spouse contributions for the income year) OR $3,000	Lower of 18% the lower of (total spouse contributions for the income year) OR $3,000
$37,001 - $39,999	Lower of 18%the lower of (total spouse contributions for the income year) OR $3,000 – (Spouse Income - $37,000)	Lower of 18%the lower of (total spouse contributions for the income year) OR $3,000 – (Spouse Income - $37,000)
$40,000+	Nil	Nil

Superannuation - Contribution Caps and Tax Rates

	Previous 1 Jul 2024 – 30 Jun 2025	Updated 1 Jul 2025 – 30 Jun 2026
Concessional Contribution	$30,000	$30,000
Non Concessional Contribution	Annually with AWOTE and rounded down to the nearest $2,500	Annually with AWOTE and rounded down to the nearest $2,500
Contribution Cap Excess	Prior 5 financial years of unused Concessional Contribution Cap	Prior 5 financial years of unused Concessional Contribution Cap
Transfer Balance Cap	$120,000	$120,000
Downsizer Cap	Indexed to 4 x Concessional Contribution Cap	Indexed to 4 x Concessional Contribution Cap
Tax Rate Super Accumulation	15%	15%
Tax Rate Super Pension	$1,900,000	$2,000,000

Superannuation - Government Co-Contribution

Previous	1 Jul 2024 – 30 Jun 2025	Updated	1 Jul 2025 – 30 Jun 2026
Taxable Income	Amount Payable	Taxable Income	Amount Payable
$0 - $45,400	Lesser of eligible contributions x: 50% $500	$0 - $47,488	Lesser of eligible contributions x: 50% $500
$45,400 - $60,400	Lesser of eligible contributions x: 50% $500 – reduced by 0.03333 per $1 greater than $45,400 Min amount payable is $20	$47,488 - $62,488	Lesser of eligible contributions x: 50% $500 – reduced by 0.03333 per $1 greater than $45,400 Min amount payable is $20

Superannuation - Low Income Super Tax Offset

Previous	1 Jul 2024 – 30 Jun 2025	Updated	1 Jul 2025 – 30 Jun 2026
Taxable Income	Amount Payable	Taxable Income	Amount Payable
$37,000	Lesser of 15% of Contribution $500 Min amount payable $20	$37,000	Lesser of 15% of Contribution $500 Min amount payable $20

Superannuation - Contributions Tax for Higher Income Earnings (Div293)

Previous	1 Jul 2024 – 30 Jun 2025	Updated	1 Jul 2025 – 30 Jun 2026
Income Threshold	Tax Treatment	Income Threshold	Tax Treatment
$250,000	15% Applies to lesser of Income above $250k LTCs	$250,000	15% Applies to lesser of Income above $250k LTCs

📌Income Assessed

The sum of an individual’s:

Taxable income (excluding the taxable component of a superannuation lump sum taxed at 0% i.e., the amount within the low rate cap and the assessable amount released under the First Home Super Saver Scheme)

Certain family trust distributions excluded from assessable income

Reportable fringe benefits total

Total net investment loss

Low tax contributions (see below)

Superannuation - Super Guarantee Rate

Previous 1 July 2024 – 30 June 2025	Updated 1 Jul 2025 onwards
11.50%	12%

Superannuation - Account Based Pension – Minimum Percentage Factors

Age	Previous 1 Jul 2024 – 30 Jun 2025	Updated 1 Jul 2025 – 30 Jun 2026
Under 65	4.00%	4.00%
65 – 74	5.00%	5.00%
75 - 79	6.00%	6.00%
80 – 84	7.00%	7.00%
85 – 89	9.00%	9.00%
90 - 94	11.00%	11.00%
95+	14.00%	14.00%

Superannuation - Tax Treatment on Lump Sum Member Benefits

	Previous			Updated
Age	Tax Free	Taxed	Untaxed	Tax Free	Taxed	Untaxed
Under 59.99	0%	20%	30% Up to $1,650,000 45% Above $1,650,000	0%	20%	30% Up to $1,780,000 45% above $1,780,000
60 and Over	0%	0%	15% Up to $1,650,000 45% Above $1,650,000	0%	0%	15% Up to $1,780,000 45% above $1,780,000

Plus Medicare Levy

Superannuation - Tax Treatment on Income Stream Member Benefits

Status: No Change

	Previous			Updated
Age	Tax Free	Taxed	Untaxed	Tax Free	Taxed	Untaxed
Under 59.99	0%	20%	MTR +Medicare Levy	0%	20%	MTR +Medicare Levy
60 and Over	0%	0%	MTR Less 10% Offset	0%	0%	MTR Less 10% Offset

Transition to Retirement Income Stream – Maximum Percentage Factors

Previous 1 Jul 2024 – 30 Jun 2025	Updated 1 Jul 2025 – 30 Jun 2026
Maximum annual payment	Maximum annual payment
10%	10%

Centrelink Thresholds

Age Pension Payment	Previous 20 March 2025 – 1 July 2025	Updated 1 July 2025
Single	$1,144.0 Fortnight	$1,149.00 Fortnight
Couple Combined	$862.60 Fortnight	$866.10 Fortnight

Asset Test Full Pension Threshold	Previous 1 July 2024 – 30 June 2025	Updated 1 July 2025
Home Owner
Single	$314,000	$321,500
Couple Combined	$470,000	$481,500
Couple (Separated due to illness)	$470,000
Couple (One partner eligible)	$470,000
Non-Home Owner
Single	$566,000	$579,500
Couple Combined	$722,000	$739,500
Couple (Separated due to illness)	$722,000	$739,500
Couple (One partner eligible)	$722,000	$739,500
Reduction Rate	$78 per annum per $1,000 over full pension threshold	$78 per annum per $1,000 over full pension threshold

Asset Test Cut Out	Previous 20 March 2025 - 1 July 2025	Updated 1 July 2024 - 30 June 2025
Home Owner
Single	$697,000	$704,500
Couple Combined	$1,047,500	$1,059,000
Non-Home Owner
Single	$949,000	$962,500
Couple Combined	$1,299,500	$1,317,000

Income Test Full Pension Threshold	Previous 1 July 2024 - 30 June 2025	Updated 1 July 2024 - 30 June 2025
Single	$5,512	$5,668
Couple Combined	$9,672	$9,880
Reduction Rate	$0.50 per annum per $1 over full pension threshold	$0.50 per annum per $1 over full pension threshold

Income Test Cut Out	Previous 20 March 2025 - 1 July 2025	Updated 1 July 2025
Single	$65,416.00	$65,416.00
Couple Combined	$99,954.40	$99,954.40

Deeming Rates

	Previous 1 Jul 2025 – 30 Jun 2026	Updated 1 Jul 2025 – 30 Jun 2026
Single
Deeming Threshold	$64,200	$64,200
Rate Below Threshold	0.25%	0.25%
Rate Above Threshold	2.25%	2.25%
Couple
Deeming Threshold	$106,200	$106,200
Rate Below Threshold	0.25%	0.25%
Rate Above Threshold	2.25%	2.25%

Family Tax Benefit Part A

	Previous 1 Jul 2024 – 30 Jun 2025	Updated 1 Jul 2025 – 30 Jun 2026
Income Threshold (Maximum Rate) Per Annum	$65,189	$66,722
Reduction Rate (Maximum Rate)	Reduced by 20c per $1 over threshold	Reduced by 20c per $1 over threshold
For each Child under 13	$5,788.90	$5,911.36
For each Child under 13 – 15	$7,529.95	$7,691.32
For each Child under 16 – 19	$7,529.95	$7,691.32
Income Threshold (Base Rate)	$115,997	$118,771
Reduction Rate (Base Rate)	Reduced by 30c per $1 over threshold	Reduced by 30c per $1 over threshold
For each Child under 13	$1,857.85	$1,896.44
For each Child under 13 – 15	$1,857.85	$1,896.44
For each Child under 16 – 19	$1,857.85	$1,896.44
Child in Approved Care Organisation 0 - 19	N/A	N/A
FTB Part Supplement	$916.15 Per Child (where family income is $80,000 or less)	$938.05 Per Child (where family income is $80,000 or less)
Multiple Birth Allowance	$5,004.15 for triplets $6,668.55 for quadruplets or more	$5,110.56 for triplets $6,810.44 for quadruplets or more

Family Tax Benefit Part B

	Previous 1 Jul 2024 – 30 Jun 2025	Updated 1 Jul 2025 – 30 Jun 2026
Phase Out threshold (secondary earner)	$6,789	$6,935
Cut Out Threshold (secondary earner, youngest child under 5)	$33,653	$34,438
Cut Out Threshold (secondary earner, youngest child 5-13)	$26,207	$26,828
Cut out threshold – primary earner / sole parent	$117,194	$120,007
Reduction Rate	Max rate reduced by 20c per $1 above secondary earners phase out threshold	Max rate reduced by 20c per $1 above secondary earners phase out threshold

AdviserLogic Compliance Module Update: Navigating QAR Legislation Changes - Effective 10 January 2025

Future Focus: New super tax could slash your retirement savings

What changes are coming into effect 1 July 2025?

July Newsletter

Manual Adjustments In Holistic Cashflow

Legislative Changes

​Legislative Changes Applied In AdviserLogic

2026 Tax Updates and Status

Change

Description

Status

Complete

Complete

Complete

N/A

Modules Updated

👉 The following Modules have been updated to reflect the latest Legislative Updates as of July 2025:

Details of the Legislative Changes applied

Personal Tax Rates

Previous

Updated

Taxable Income

Tax on this income

Taxable Income

Tax on this income

Medicare Levy

Previous

Updated

Taxable Income Singles

Medicare Levy Rate

Taxable Income Singles

Medicare Levy Rate

Taxable Income Families

Medicare Levy Rate

Taxable Income Families

Medicare Levy Rate

Taxable Income Singles

Medicare Levy Rate

Taxable Income Singles

Medicare Levy Rate

Taxable Income Families

Medicare Levy Rate

Taxable Income Families

Medicare Levy Rate

Medicare Surcharge

Previous

Updated

Taxable Income (Single)

Tax Bracket

Taxable Income (Single)

Surcharge

Taxable Income (Family)

Tax Bracket

Taxable Income (Family)

Surcharge

Personal Tax Offsets - Low Income Tax Offset (LITO)

Previous

Updated

Taxable Income (Single)

Tax Bracket

Taxable Income (Single)

Maximum Offset

Shade Out Threshold 1

Rate of Reduction

Shade Out Threshold 2

Rate of Reduction

Cut off Threshold

Effective Tax-Free Threshold

Personal Tax Offsets - Seniors and Pensions Tax Offset (SAPTO)

Previous

Updated

Single

Maximum Offset

Shade Out Threshold

Rate of Reduction

Cut Out Threshold

Effective tax-free threshold

Couple (each)

Maximum Offset

Shade Out Threshold

Rate of Reduction

Cut Out Threshold

Effective tax-free threshold

Personal Tax Offsets - Spouse Contribution Tax Offset

Spouse Income

Legislative Changes Applied In AdviserLogic

📌Income Assessed