Disclaimer.

General information only.

The information on this website is general in nature and does not constitute personal tax, financial, or legal advice. It has been prepared without taking into account your individual objectives, financial situation, or needs.

Before acting on any information on this site, you should consider its appropriateness for your circumstances and obtain personal advice from a qualified professional.

No warranty, no liability.

Altiora Advisory, a trading name of LEBC Pty Ltd (ABN 72 690 549 038, Tax Agent 26 266 057), its partners, and its representatives make no warranties as to the accuracy, completeness, or currency of the information on this site and accept no liability for any loss or damage arising from reliance on it.

Tax laws change.

Tax laws, rates, thresholds, and concessions change regularly. The information published here reflects our understanding of the law at the time of publication and may not reflect subsequent changes.

Last reviewed: April 2026.