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

The FBT rules can apply to some benefits provided and not to others, so understanding the rules can provide ways to incentivise your employees in a tax efficient manner.
From accommodation benefits and company vehicles to gym memberships and personal development, we will use our extensive knowledge of local FBT rules to build the right compensation plans for your team members.
Our experts can also help you manage and comply with your obligations in this complex area; this typicall involves:
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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.