top of page
Insight &
Publications
Expand your knowledge toolkit by reading
from the most prominent experts


Australia’s Tax System Enters the ‘Redistribution 2.0’ Era: The Shift from Income Taxation to Capital Taxation
2026-27 Federal Budget Brief
Leah
May 1510 min read


家族企业FBT警示:最新判例释放重要信号
家族企业中提供给经营者的福利是否适用FBT,关键不在形式,而在于其是否源于雇佣关系,若本质属于受益人分配,则不一定构成FBT。
Wis AU
May 13 min read


From 1 February 2026 new APRA Lending Rules: a debt-to-income ratio of six (6) times income or higher to 20% of new lending.
Starting 1 February 2026, APRA will limit high debt-to-income (DTI) loans—those exceeding six times income—to 20% of new lending. This guide explains how this "lender allocation limit" affects property investors and outlines strategies for income structuring and entity planning to secure finance.
Kammy
Jan 283 min read


2026年2月1日起实施的APRA新借贷规则:债务收入比(DTI)达到或超过6倍的贷款将限制在新增贷款的20%以内
自2026年2月1日起,APRA将把高债务收入比(DTI ≥ 6倍)的贷款限制在新增贷款的20%以内 。本文解析这一“配额限制”对房产投资者的影响,并提供优化收入架构与信托规划的应对策略,助您顺利获批 。
Kammy
Jan 283 min read
bottom of page
