Tax Watch: Budget 2026 edition
Client alertThis special edition of Tax Watch summarises everything you need to know about Budget 2026.

Being across tax issues on an M&A transaction, means you can better plan and negotiate to ensure your deal is structured for an optimal tax position. There may even be tax concessions you are eligible for that you might not be aware of.
Grant Thornton can help you manage all tax aspects of an M&A to ensure compliance and deliver commercial benefits. With our strong experience, we work together to address potential issues by:
Successful M&A transactions involve more than good tax advice. Our integrated service incorporates a range of advisors you may need, including corporate finance experts and other business professionals.
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This special edition of Tax Watch summarises everything you need to know about Budget 2026.
A global minimum tax has been introduced, which ensures that large multinationals pay at least 15% tax in all the jurisdictions they operate. This will have the effect of “reducing the incentive for profit shifting and placing a floor under tax competition, bringing an end to the race to the bottom on corporate tax rates,” as the OECD explains.
For retirement villages, there’s one area of complexity where the correct treatment can really pay dividends, and that’s GST. However, it can get complicated for retirement village operators; it’s easy to get wrong and can be very expensive to fix.