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

We understand the environment in which you operate, and get to know your future goals – whether they involve M&A, overseas expansion, diversification, raising capital or IPOs – to assess the most sustainable and appropriate tax strategy for you so multiple and often costly restructures are avoided as you reach new milestones.
From trusts to partnerships and companies, our team will work with you and your leadership team to establish a structure that will meet your tax obligations, and elevate your plans and ambitions. And we can proactively evolve your structure as you seek financing or pursue new growth opportunities.
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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.