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Essays and briefings
Notes.
Occasional essays on tax, structure, and the things we keep seeing with growth-phase clients. Written by the partner who does the work. General information, not advice.
The 2026 tax reforms: what changes from 1 July 2027, and what is still only proposed
The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 ends the general CGT discount for individuals and trusts from 1 July 2027, brings back indexation, adds a minimum tax on capital gains and sets a transition point for affected assets. What is law, what is proposed, and what to do about it.
Trust distribution resolutions: what your 30 June document actually has to say
What your 30 June trustee resolution actually has to say, what most trustees get wrong, and where section 100A meets the document on the desk.
Div 7A loans: the question we get every quarter
Pulled money out of your company? Here's the question that catches half of you out, the answer in plain English, and what to do before lodgement day.
FIFO worker tax: the mistakes that cost the most
The five FIFO tax mistakes we see most often. What's actually deductible, what isn't, and the structural moves that turn a high-tax year into a planned one.
Pty Ltd vs trust: how we actually decide
Most articles compare features. We sequence the actual decision: intent to sell, asset class, family, future restructure. The order matters more than the table.
Section 100A and family trusts: what changed, what it actually means
Section 100A is the most consequential trust issue in Australia right now. The risk zones, what the ATO is actually looking for, and what to do about it.
Selling your business: the structural decisions that matter two years out, not two months
Most pre-sale tax planning happens too late. The decisions that move the needle on a business sale aren't made in June. They're made twenty-four months out.
Small business CGT concessions: the four tests in plain English
The small business CGT concessions in Division 152, walked through in order: the small business gate, the active asset test, the 2018 conditions for shares and units, and the four concessions and the order they apply.
The clients we say no to
We turn down more prospects than we take on. Three kinds of no Altiora Advisory gives, and why publishing the list is good news for prospects.
The 'tax-saving' strategy we always argue against
Bucket companies get pitched as tax saving. Most of the time they're deferral, with homework. Where they earn their place, and where they don't.
Why our first thirty minutes is free.
Most firms either gate the discovery call or give the whole engagement away. We do neither. The line between free and paid, and the rule that holds it up.
Why we kept Altiora small.
Partner-led. A deliberately small client list. No junior staff. Here’s why we built Altiora the other way, and what that means for the clients we take on.
Notes occasionally. No fixed cadence.
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