Federal Budget 2026: What It Actually Means for Your Business

The federal budget is in - and the headlines don't tell the full story. In this episode, Charley Tarchichi and Alex Araujo from WLM Accounting unpack what's actually changing, who it affects, and the moves business owners and investors should be making now. We've cut through the political noise to focus on what matters: the practical impact on your business, your property portfolio, and your family wealth. What we cover 00:00 Introduction and overall thoughts - thumbs up or thumbs down? 02:50 Budget wins: loss carry back and instant asset write-off for small businesses 06:16 Negative gearing changes - and what they mean for future property investments 9:20 Grandfathering: who's protected, who's not 11:50 Family trusts under pressure - restructuring options before the rules bite 13:55 CGT reform: property vs shares and ETFs 16:14 The return of CGT indexation 20:10 Franking credits - what are they and how do they avoid small business owners paying more tax? 22:44 Planning windows: act before the rules change 24:40 Are trusts on the way out? 32:39 Bottom line for business owners and investors Useful resources Negative gearing explained: https://www.ato.gov.au/individuals/in... CGT and property: https://www.ato.gov.au/Business/Capit... Franking credits: https://moneysmart.gov.au/investing/f... 🎙️ About Under the Ledger Finance and business insights for Australian business owners — no jargon, just straight talk from the team at WLM Accounting. Want to talk through what this means for you? 📅 Book a free consultation with WLM Accounting 👉 www.wlm.com.au/contact 🔔 Subscribe so you never miss an episode. New episodes dropping regularly. WLM Accounting — Empowering Business Success Together (02) 9221 7777 | www.wlm.com.au This episode is general commentary on legislation that's still evolving. For advice tailored to your situation, speak with your accountant or get in touch with the WLM team.