Business measures: cash-flow support and reporting changes

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Accounting Businesses Tax

Business measures: cash-flow support and reporting changes

2026 Federal Budget Proposal

Highlights for business owners and finance teams:

  • Loss carry-back reinstated: companies can offset current losses against prior years and receive refunds.
  • Instant asset write-off: $20,000 threshold made permanent for eligible small businesses.
  • Monthly PAYG option: SMEs can opt into monthly instalments from 1 July 2027.
  • Audit threshold increases: more companies classified as “small”, reducing reporting requirements.

Electric vehicles (FBT): concessions tightened over time

  • FBT exemption tightened over time.
  • Concessions gradually reduced between 2027 and 2029.
Every Budget brings new opportunities and considerations, and our Enrizen advisers can help you make informed decisions—start the conversation via email.