This edition features pieces on:

Good CGT record-keeping:
Explains the importance of keeping thorough records when buying, improving, or selling investments. It outlines which costs can be added to an asset’s cost base, how losses can reduce gains, and why accurate dates and documentation can significantly lower capital gains tax.

Concessional super contributions vs mortgage paydown:
Compares the financial benefits of making extra super contributions versus paying down your home or investment mortgage. It discusses tax advantages, long-term growth, cash-flow considerations, and provides a case study showing how outcomes differ depending on your goals and timeframe.

Writing a will in a tax-effective manner:
Highlights CGT traps that can arise when assets pass to beneficiaries - especially if they live overseas. It explains when CGT rollover relief applies, why flexibility in the will is important, and how structuring inheritances correctly can avoid unnecessary tax for the estate.

Binding death benefit nominations (BDBNs):
A practical guide to ensuring your superannuation goes to the right people. Covers the three-year expiry rule, non-lapsing nominations, SMSF-specific rules, who you’re legally allowed to nominate, and how to complete a valid nomination.

Small-scale subdivision and property development:
Outlines how the ATO may treat subdivision or development activities, when profits can be taxed as ordinary income instead of as a capital gain, how GST may apply, and why tax outcomes depend heavily on the scale and intention of the project.