News
When it comes to growing and protecting your wealth, the structure you choose for each investment can be just as important as the investment itself.
Whether you’re acquiring your first rental property, building a share portfolio, or diversifying into private businesses, the right entity will optimise your tax position and safeguard your assets. In this brief overview, we’ll explore:
1. Why structure matters
2. Top vehicles for property investors
3. How trusts can work in your favour
4. Tax-efficient strategies for high net worth individuals
Imagine two investors earning the same income from identical shares—but one pays significantly less tax. The difference? How their holdings are owned and reported. A well chosen structure can:
It isn’t a one size fits all solution. The best approach depends on your goals, risk tolerance, and time horizon, so speaking with the Attune team for an approach tailored to you is incredibly important, but for now, let’s unpack the leading options in brief.
a) Direct Ownership (Individual or Joint)
• Pros: Simplicity in setup, direct control.
• Cons: Taxed at your marginal rate; exposure to personal liabilities.
b) Company Structure
• Pros: Flat 25–30% corporate rate; limited liability.
• Cons: No access to franking credits for individuals; dividend distribution may trigger further tax.
c) Unit Trust or Property Trust
• Pros: Income streamed to beneficiaries on their marginal rates; flexible profit distribution.
• Cons: Trust setup and compliance costs; trustee duties and record keeping.
Tip: Many savvy property investors use a company as trust trustee. This hybrid approach leverages corporate tax rates for undistributed profits, while flowing income to beneficiaries when distributions make sense.
Trusts are among the most powerful tools for both tax planning and asset protection:
• Discretionary (Family) Trusts
Allow trustees to allocate income and capital gains among family beneficiaries each year—optimising tax outcomes by utilising lower rate tax brackets.
• Unit Trusts
Beneficiaries hold fixed units. Ideal for joint ventures and partnership style investments where each party’s stake is proportionate to their contribution.
Key considerations:
• Choose your trustee carefully—often a company with robust governance.
• Prepare a clear trust deed outlining powers, beneficiaries, and distribution rules.
• Keep meticulous minutes of distribution decisions to satisfy the ATO.
High net worth (HNW) clients typically juggle multiple asset classes—each with unique tax implications. Here are a few advanced strategies:
1. Private Ancillary Funds (PAFs)
Philanthropy can deliver a 30% tax deduction on contributions and align with social-impact goals.
2. Family Investment Companies (FICs)
A corporate entity wholly owned by family members—retains profits at corporate tax rates and facilitates generational wealth transfer with dividend imputation benefits.
3. Spousal Loans
Lending funds at the ATO benchmark rate from a higher income spouse to a lower income spouse can shift investment income—and tax liability—down to the lower rate bracket.
4. Negative Gearing and Depreciation
Strategically pairing interest expenses with high depreciation assets (e.g., commercial fit outs, fixtures) to maximise deductible losses in rental properties.
Every investor’s situation is unique, and the “best” structure will hinge on your:
💡 Pro tip: Review your structures annually to ensure they remain fit for purpose as tax laws and personal circumstances evolve.
At Attune Advisory, we work closely with you to craft bespoke structures that not only unlock tax efficiencies but also stand the test of time. Ready to explore your optimal investment framework?
Book a Strategy Session today and let’s map out a structure aligned with your objectives.
Contact the Attune Advisory team on 1300 866 113 or send us an email to find a time that works for you and we can show you what’s possible with the right structures in place.
As the end of the financial year (EOFY) approaches, many Australian business owners find themselves in one of two camps: calmly reviewing their financials—or frantically trying to piece everything together. With the right preparation and guidance, it can actually be a powerful opportunity to optimise your business finances and plan for a successful year ahead.
We’ve created an EOFY checklist to help you stay on track, avoid costly mistakes, and maximise your tax-time benefits.
Before anything else, make sure your bookkeeping is up to date. This includes:
• Bank and credit card reconciliations
• Receipts and invoices (preferably digitised)
• Accurate profit and loss statements
• Updated balance sheets
Having your records in order is the first step to making smart financial decisions—and it’s essential for a smooth experience with your accountant.
Now’s the time to review all possible deductions:
• Business-related expenses like utilities, rent, and vehicle use
• Prepaid expenses (like insurance or subscriptions)
• Superannuation contributions paid before June 30
• Depreciation on assets or equipment
Pro tip: Speak with your advisor about instant asset write-offs and small business concessions that could reduce your tax bill this year.
Make sure:
• Employee payroll is up to date
• Superannuation contributions are paid on time (before June 30 to claim a deduction)
• You’ve finalised Single Touch Payroll (STP) reporting for the financial year
EOFY is a great time to review your payroll processes and ensure compliance with current ATO requirements.
If you have debts that are unlikely to be recovered or inventory that can’t be sold, writing them off before EOFY may allow you to claim them as deductions. Be sure to document your decisions clearly for tax records.
EOFY isn’t just about closing the books—it’s a chance to refresh your business strategy. Use this time to:
• Set goals for the new financial year
• Review your budget and cash flow forecasts
• Consider any structural changes or tax planning opportunities
A proactive conversation with your accountant now can unlock benefits that carry through all year.
At Attune Advisory, we help businesses across Australia navigate EOFY with confidence. Our team of experienced accountants and business advisors can help you:
• Understand your financial position
• Identify opportunities for savings
• Stay compliant and in control
Don’t wait until June 30 to start preparing. Let us help you tune into what matters most—your business growth.
Book your EOFY review via email or call the team on 1300 866 113 and let’s make sure you’re all set.
Between public holidays, shifting workloads and EOFY preparations, the April–June quarter can feel like a stop-start sprint. For many business owners, it's a time of disruption — a mix of long weekends and looming deadlines that can leave cash flow, operations and planning in a state of flux.
This seasonal unpredictability makes financial agility more important than ever. So how can you stay proactive, flexible, and in control when business momentum becomes inconsistent?
Here are some practical strategies to keep your business financially agile through a choppy quarter:
A clear, up-to-date view of your cash position is essential — especially when revenue may dip due to reduced trading days or delayed payments.
If you haven't reviewed your cash flow forecast recently, now's the time. Adjust for:
Mapping out your expected inflows and outflows for the next 90 days helps you avoid surprises and make more confident decisions.
Stop-start periods can skew your monthly budget. You might be overspending in one area (e.g., staffing) and underspending in another (e.g., marketing) without realising it.
Review your budget alongside actual performance to identify any discrepancies. Look at:
Regular check-ins — even mid-month — can help you course-correct early and avoid larger issues down the track.
Rather than fighting against the patchy nature of the quarter, try building your activity around it. Consider:
By anticipating disruptions and weaving them into your planning, you create breathing room — without losing momentum.
Lean into tools that help you stay across your numbers, even when you're not at your desk. Cloud accounting software, cash flow apps, and real-time dashboards can give you instant visibility over your finances.
This lets you:
Financial agility often comes down to having the right data at your fingertips — and acting on it. The Attune team can assist with putting some tech in place to help you with your automation and assessments, so reach out to the team if you’re considering upgrading how you manage your numbers.
The end of financial year creeps up quickly, especially when you’re juggling interruptions. Now is the time to:
A little preparation now can smooth the transition into the new financial year — and help you end this quarter on a strong note.
At Attune Advisory, we work with business owners year-round to build financial strategies that flex with the seasons. Whether you're looking to stabilise cash flow, refine your structure, or plan for EOFY, we’re here to help.
Let’s make this quarter count — even with a few stop signs along the way. Give the team a call on 1300 866 113 or send us an email to start the conversation – you’ll be glad you did.
With the third quarter of our current financial year right behind us, and the end of the financial year now approaching fast, it's crucial for everyone to be aware of key tax lodgement deadlines to ensure compliance and avoid potential penalties.
One significant date to adhere to is May 15, which serves as the lodgement due date for many taxpayers. It’s fast approaching and may take some time to prepare your lodgement, so to start with, let’s get familiar with the details (below). Then, as soon as you’re able, we suggest starting the preparation process in the lead up to May 15 – the Attune Advisory team are here to help …
The May 15 deadline applies to individuals and trusts that:
• Have no outstanding prior year tax returns as of June 30, 2024.
• Are not classified as large or medium trusts (those with annual total income exceeding $10 million).
• Do not have a tax liability of $20,000 or more based on their latest return.
• Are not new registrants.
For a comprehensive list of lodgement due dates based on specific circumstances, refer to the Australian Taxation Office (ATO) guidelines.
You’ll find this page on the ATO website to be useful for more information: Individuals and trusts outline.
The ATO offers a concessional extension for tax returns due on May 15, allowing individuals, partnerships, and trusts to lodge by June 5, 2025, without incurring penalties, provided any payment due is also made by this date.
The payment due date for tax liabilities depends on when the return is lodged:
• Up to February 12, 2025: Payment is due by March 21, 2025.
• Between February 13 and March 12, 2025: Payment is due by April 21, 2025.
• From March 13, 2025, onwards: Payment is due by June 5, 2025.
These staggered payment arrangements ensure taxpayers have adequate time to meet their obligations.
Failing to lodge your tax return by the due date can result in penalties and interest charges. Moreover, timely lodgement ensures you remain compliant with tax laws and can assist in better financial planning for the upcoming year.
With the May 15 deadline fast approaching, now is the time to prepare all relevant documentation and engage Attune Advisory to begin the lodgement process. Let's get ahead of tax deadlines and make sure you remain compliant and in the best tax position possible for the next financial year. Give the team a call on 1300 866 113 or send us an email to start the conversation – you’ll be glad you did.
