Business structure review · trusts, companies and super
Your structures were built for a different era. The rules changed in 2026.
Trusts, companies, loans and super nominations set up five, ten or twenty years ago are now running under new rules for capital gains, negative gearing and large super balances, with more changes proposed for 2027 and 2028. In one 45-minute meeting we map every entity you own and show you where the pressure points are.
Why now
Most family structures were set up for good reasons by good people. The problem is that nobody has looked at them as a whole since, and the rules they were designed around are being rewritten.
45
Minutes, by phone, Teams or in person
1
Page that shows every entity you own
30/06/2027
The date to plan around
0
Products pitched
Sound familiar?
Eight signs your structures need a fresh look.
If two or more of these ring true, a Structure Review is likely to be worth your 45 minutes.
The trust deed is in a drawer somewhere
Nobody has read it since it was signed, and you are not sure who the appointor is or what happens to that role if something happens to you.
Money has come out of the company over the years
Drawings, a car, school fees or a home renovation paid by the business, without anyone being sure whether a Division 7A loan agreement is in place.
The trust is getting old
Many family trusts have a vesting date around 80 years from settlement, and some deeds set an earlier one. Few people know theirs.
Your super nomination was signed years ago
Your binding death benefit nomination may have lapsed, or it may still name a spouse or beneficiary your life has moved on from.
Your super balance is heading towards $3 million
Division 296 now applies an extra tax on earnings attributable to the part of a balance above $3 million, with a higher rate above $10 million.
You plan to sell the business or a property
And the asset sits in a name or entity that made sense when it was bought, not necessarily when it is sold.
Your accountant, lawyer and adviser rarely talk
Each looks after their piece. Nobody owns the whole picture, so the gaps between them go unnoticed.
You have negatively geared property, or plan to
The rules for losses on residential property changed for properties bought after 7:30pm AEST on 12/05/2026.
What changed
The new timeline for trusts, companies, CGT and super.
Some of this is law. Some of it is only proposed. A good review keeps the two apart, plans for what is certain and keeps options open for what is not.
Dates and status checked against legislation and Treasury material as at 13/10/2026. Proposals may change or may not proceed.
12/05/2026, 7:30pm AEST
Federal Budget night. Grandfathering cut-off for negative gearing
Residential property held at this time keeps the current negative gearing treatment. Status: law, set by the Act passed on 26/06/2026.
26/06/2026
Treasury Laws Amendment (Tax Reform No. 1) Act 2026 receives assent
Act No. 49 of 2026 makes the CGT, negative gearing and SMSF borrowing changes law. Status: law.
01/07/2026
Division 296 begins
An extra 15% tax on earnings attributable to the part of a super balance above $3 million, and a further 10% above $10 million (thresholds indexed). Status: law, in force.
10/08/2026
SMSF borrowing for residential property ends
New limited recourse borrowing arrangements to buy residential property in an SMSF are banned. Status: law, in force.
30/06/2027
Last day under the current CGT discount
Gains that have built up before 01/07/2027 keep the 50% discount under the transitional rules, which may involve a market value at that date. Status: law.
01/07/2027
CGT discount replaced, negative gearing limited
For individuals and trusts, the 50% CGT discount is replaced by cost base indexation plus a 30% minimum tax on real gains. Losses on residential property (other than grandfathered property) are limited to residential income. Status: law, starts on this date.
01/07/2027 to 30/06/2030
Proposed trust-to-company rollover window
Proposed relief to move assets from a trust to a company without an immediate CGT event. Status: PROPOSAL, exposure draft only. Not law.
01/07/2028
Proposed 30% minimum tax on discretionary trusts
A proposed minimum tax on distributions from discretionary trusts. Status: PROPOSAL, exposure draft only. Not law, and the detail may change.
What you walk away with
Your Structure Map. Your whole picture on one page.
After the meeting you receive a written Structure Map: a one-page diagram of everything you own, a list of the red flags we found and a prioritised action list.
Every entity on one page
A diagram of you, your family, your companies, trusts, SMSF and property, and how they connect.
Who owns and who controls
Shareholders, directors, trustees, appointors, members and beneficiaries. Ownership and control are often not the same people.
Where the income flows
How profit, rent, distributions and loans move between entities and out to family members each year.
Where the tax and risk sit
Which entity holds the valuable assets, which carries the trading risk and which faces the 2027 and 2028 changes.
Red flags and a priority list
What needs attention first, and what to sort before 30/06/2027 and the proposed 01/07/2028 date.
The red flags we look for
- Division 7A loans with no written agreement or missed minimum repayments
- Trusts approaching their vesting date
- No succession plan for the appointor or the trustee company director
- Out-of-date or lapsed binding death benefit nominations
- Division 296 exposure on larger super balances
- Assets held in the wrong name ahead of a planned sale
- Unpaid present entitlements owed by trusts to companies
- Wills that do not deal with trusts, companies or super
The Structure Map summarises our conversation and the general issues worth exploring. It is not personal, tax or legal advice. If you go further, personal financial advice is provided in writing in a Statement of Advice with the fee agreed up front, and tax and legal advice comes from our referral partners.
How it works
Four steps. One clear picture.
Book and send what you have
Pick a time and send whatever documents you can find. Trust deeds, the company constitution, the latest financials and your super statements are a good start.
We draw the map before we meet
We sketch your entities from the documents so the 45 minutes is spent on what matters, not on paperwork.
The 45-minute meeting
We walk through the map with you, check what we have missed and talk about your plans: a sale, retirement, the kids, property.
Your Structure Map arrives
Usually within a week: the diagram, the red flags and the priority list. Yours to keep and share with your accountant.
Illustrative example
Before and after: what a Structure Map can surface.
A composite example, not a real client. It shows the kind of issues a review can uncover. The action points are questions to take to the right professional, not recommendations for anyone’s situation.
Before
A structure that grew over 18 years
- Operating company owned by a family trust, one director (the business owner)
- Business premises held personally in the owner’s name
- Company has paid private expenses for years, recorded as a loan to the owner, with no Division 7A loan agreement on file
- Trust deed from the early 2000s, sole appointor is the owner, no successor named
- SMSF binding nomination signed seven years ago on a lapsing basis
- Owners hope to sell the business within five years
After the review
What the priority list flagged
- Accountant asked to review the shareholder loan and Division 7A position before the next lodgement
- Trust deed review with the lawyer, including appointor succession
- Discuss with the accountant whether the premises and the business should sit apart before any sale
- Model the CGT position on the business and premises under the pre and post 01/07/2027 rules
- Update the SMSF death benefit nomination and check it matches the wills
- Note the proposed 2028 trust tax as a watch item only, until it is law
Illustrative example only. Not based on a real client and not a guarantee of any outcome.
Who it is for
For people whose wealth lives in more than one name.
You do not need tidy paperwork to book. Most people bring a box of deeds and a vague memory. That is normal, and it is exactly why the map helps.
A good fit if you
- Own a company, a family trust, a unit trust or an SMSF, or more than one
- Set up your structures years ago and have not reviewed them as a whole since
- Plan to sell a business or property in the next five years
- Have a super balance approaching or above $3 million
- Are starting a business and want to set it up right the first time
Probably not for you if you
- Want a tax return prepared or lodged (Altiora Advisory can help with that)
- Are looking for an aggressive tax scheme
- Want a structure set up without anyone asking why
Joined up
One map. The right people around it.
Wealth Effect Group coordinates the review and the financial strategy. Where the map points to tax or legal work, we introduce you to our referral partners and work alongside them, or alongside your own accountant and lawyer if you prefer.
Altiora Advisory
Accounting, tax and business advisory, including Division 7A, trust distributions and restructuring.
Our preferred legal provider
Trust deeds, appointor succession, wills, binding death benefit nominations and estate planning documents.
Referral partners, not part of Wealth Effect Group. We may receive a referral fee, which we will always disclose.
Already a client?
Your structures deserve the same attention as your portfolio.
If we set up or reviewed your trusts, company or SMSF a few years ago, the rules have moved since. Book a review meeting and we will build your Structure Map as part of it, then bring in Altiora Advisory or our preferred legal provider where needed.
Read before you book
The Structure Review reading list.
Six plain-English guides to the issues we see most. Start with the flagship.
Before you book
Quick answers.
What does it cost?
For new enquiries, the 45-minute Structure Review meeting and your Structure Map are free. For existing clients, it is included as part of your review meeting. If you want us to go further, we will quote any fee in writing before work starts.
Will you tell me to restructure?
Not in the meeting. Restructuring can trigger capital gains tax, stamp duty and legal costs, so it is never a quick decision. The map shows where the issues are. Any recommendation comes later, in writing, with the costs set out and with your accountant and lawyer involved.
Do you prepare tax returns or legal documents?
No. Tax and accounting work is done by our referral partner Altiora Advisory, and legal documents such as trust deeds, wills and nominations by our preferred legal provider. You are also welcome to keep your own accountant and lawyer. We coordinate.
Is the trust minimum tax law?
No. As at 13/10/2026 the proposed 30% minimum tax on discretionary trusts from 01/07/2028, and the trust-to-company rollover relief, are exposure draft proposals only. The CGT and negative gearing changes from 01/07/2027 are law. We plan around the law and keep an eye on the proposals.
What should I bring?
Whatever you can find: trust deeds, company constitutions, the latest financial statements and tax returns, any loan agreements, super statements, wills and death benefit nominations. Missing paperwork is a finding in itself, so do not let it stop you booking.
I am just starting a business. Is this for me?
Yes. It is far cheaper to choose the right structure at the start than to unwind the wrong one later. We look at what you plan to do, who is involved and where you want to end up. More for business owners.
Is the Structure Map personal advice?
No. It summarises your structures and the general issues worth exploring. Personal financial advice is only given in writing, in a Statement of Advice, if you choose to proceed. Tax and legal advice comes from qualified tax and legal professionals.
Can my accountant be involved?
Please. Many reviews work best with your accountant on the call or receiving a copy of the map. Our job is to make sure everyone is working from the same picture.
Book your review
Get your Structure Map.
Choose a 45-minute time that suits you now, or send your details and we will call within one business day to arrange it.
- 45 minutes, by phone, Teams or in person in Melbourne or on the Gold Coast
- Free for new enquiries, no obligation
- A written Structure Map, yours to keep
- Tax and legal input from our referral partners where needed
- Licensed through Boston Reed Pty Ltd (AFSL 225738)
Or send us your details
Before 30/06/2027
Know what you own. Then decide what to change.
The time to look at your structures is while every option is still open. Forty-five minutes is a small price for a clear picture.
General information only. This page does not take into account your objectives, financial situation or needs, so consider whether it is appropriate for you and read our Financial Services Guide before acting. Tax and superannuation laws change, and some measures described here are proposals in exposure draft form that may not become law or may change before they do. Information is current as at 13/10/2026. The illustrative example is not based on a real client and is not a guarantee of any outcome. Wealth Effect Group (CAR 424768) and Andre Dirckze (AR 395157) are Authorised Representatives of Boston Reed Pty Ltd, ABN 89 091 004 885, AFSL 225738. Accounting and tax agent services are provided by our referral partner Altiora Advisory, and legal services by our preferred legal provider, not by Wealth Effect Group; we may receive a referral fee. See our important information.