Enter Aged Care Facility and Restructure your Finances – funeral bond value updated to $16,250; Maximum Permissible Interest Rate (MPIR) increased from 7.96% to 8.43%; fee terminology restructured to reflect the three aged care fee regimes by entry date (pre-1 July 2014, 1 July 2014–31 October 2025, and 1 November 2025 onward, the latter subject to a $137,917.01 lifetime cap or 4 years in care). Condensed for conciseness with no loss of content.

Purchase a Funeral Bond – value updated to $16,250.

Borrow to Invest via your SMSF – Property – legislative note added: SMSFs can no longer establish new borrowings to purchase residential real estate following the law passing Parliament on 23 June 2026. The ban doesn't commence until Royal Assent (expected mid-August 2026), so new residential LRBAs can still be established before then. This strategy will be reviewed and retired once Royal Assent is confirmed.

Borrow to Invest via your SMSF – Investment – 'single acquirable asset' definition updated; dot point on investment type limitations removed.

Establish a Limited Recourse Borrowing Arrangement (LRBA) – opening recommendation broadened from 'property' to 'a single asset or collection of identical assets with the same market value'; holding trust and insurance steps removed from Process; personal-use example removed from Points to Consider (broader principle retained).

Acquire an In-House Asset – dot point on acquiring property removed.

Review your SMSF Insurance Strategy – outdated statement on superannuation tax rates removed from Points to Consider.

Market Linked Pension Wind Back – opening phrase reworded; outdated 5-year clawback risk dot point removed; new dot point added clarifying how total super income stream benefits are calculated at commutation.

Tax-Free Uplift due to TPD – low rate cap increased from $235,000 to $260,000.

Transfer Balance Cap – general TBC increased from $2.0 million to $2.1 million, with the personal cap range updated to $1.6m–$2.1m. Defined benefit income cap increased from $125,000 to $131,250.

Concessional Contributions – cap increased from $30,000 to $32,500.

Non-Concessional Contributions – cap increased from $120,000 to $130,000. Bring-forward cap increased from $360,000 to $390,000, with TSB eligibility now scaled across $1.84m / $1.97m / $2.1m tiers (aligned to the new TBC).

Untaxed Plan Cap & Lifetime CGT Cap (15-year exemption) – both increased from $1.865 million to $1.935 million.

Transfer Balance Cap Indexation – indexation history table extended to include the 1 July 2026 increase, "How does it work?" section expanded to cover unused cap percentage and proportional indexation, and the "Things to Think About" section rewritten.

Flyers affected:
Account-Based Pension
Concessional Contributions
Non-Concessional Contributions
Transfer Balance Cap
Transfer Balance Cap Indexation
Small Business CGT Concessions
Salary Sacrifice
Re-Contribution Strategy
Downsizer Contribution
Super
Spouse Contribution.

Aged Care – fee terminology updated to reflect the 1 November 2025 fee regime, distinguishing the means-tested care fee (pre-November 2025 entrants) from the hotelling contribution / non-clinical care contribution (post-November 2025 entrants).

Centrelink Means Testing and Deeming – deeming thresholds increased: single $64,200 → $66,800; couple (one on pension) $106,200 → $110,600; couple (neither on pension) $53,100 → $55,300 each.

Family Tax Benefit – Part A thresholds updated to $69,131 (lower) and $123,078 (upper), with the taper clarified: 20c per dollar up to the upper threshold, then 30c per dollar above it until nil.

Commonwealth Seniors Health Card – income test date reference updated from 20 September 2024 to 20 September 2025.

Annuities – Centrelink asset test threshold increased from age 84 to age 85 for lifetime income streams commenced on or after 1 January 2025 (age 84 retained for products commenced 1 July 2019–31 December 2024).

Funeral Bonds – exempt investment threshold increased from $15,750 to $16,250.

Age Pension & Disability Support Pension – Energy Supplement reference corrected to clarify it's a legacy payment, only available to recipients receiving an eligible payment before 20 September 2016.

Taxation – income tax table updated to 2026/27, reflecting the second bracket rate reduction from 16% to 15% (effective 1 July 2026). Division 296 tax description added.

Transition to Retirement Income Stream (TRIS) – minimum pension payment table year reference updated to 2026/27; published date updated to July 2026.

Gearing – legislative risk note updated: negative gearing restrictions on established residential properties are now law, effective 1 July 2027, with grandfathering for properties held before 12 May 2026.

SMSF Limited Recourse Borrowing Arrangements – note added that new SMSF borrowings to purchase residential real estate are no longer permitted from 10 August 2026.

SMSFs – establishment step corrected: election to become a regulated fund is lodged with the ATO, not APRA.

Capital Gains Tax – forward-looking notes added flagging that the 50% CGT discount will be replaced by cost base indexation and a 30% minimum tax from 1 July 2027, with transitional protections for gains accrued before that date.

Trusts – Special Disability Trust discretionary spending limit increased from $12,500 to $15,250, effective 1 July 2026.

Account-Based Pension – "Things to think about" section expanded to cover the application of deeming rules to account-based pensions.