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  <posts>
    <post_id>1478</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Don’t Let BAS Delays Cost You]]></post_title>
    <post_content_short><![CDATA[Falling behind on your BAS lodgements looks like an administrative problem. Left long enough, it becomes an expensive one, because the GST you collected stays payable indefinitely while the GST credits you are owed disappear after four years. Here is what that looks like in dollars.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1478/Screenshot-2026-10-12-at-12.10.32-pm.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/the-bas-you-never-lodged-is-worse-than-you-think/</post_content_url>
    <post_date>2026-10-12 00:01:42</post_date>
  </posts>
  <posts>
    <post_id>1477</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Building an Investment Property? Structure the Finance Before You Build]]></post_title>
    <post_content_short><![CDATA[With negative gearing now quarantined for established dwellings, new house and land has become the sensible play for investors — but there is a trap in the first eighteen months. Interest on the land is denied, while interest on the construction is not. If the bank has written one loan, someone has to do the sums. Here is why it pays to split the loan before you sign.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1477/Screenshot-2026-10-12-at-2.07.41-pm.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/new-build-split-the-loan-before-you-sign/</post_content_url>
    <post_date>2026-10-12 00:01:18</post_date>
  </posts>
  <posts>
    <post_id>1476</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Think Beyond Today's Tax Outcome]]></post_title>
    <post_content_short><![CDATA[When the draft legislation for the trust minimum tax was released, it came with a reassurance: if you do not want to restructure, you can simply make an election instead — no restructure, and no state stamp duty. That is accurate, but it is also a very small part of the decision. Here is why you should choose your structure for the eventual sale of your business, not for the announcement.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1476/Screenshot-2026-10-12-at-12.36.19-pm.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/choose-your-structure-for-the-sale-not-for-the-announcement/</post_content_url>
    <post_date>2026-10-12 00:01:00</post_date>
  </posts>
  <posts>
    <post_id>1475</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Family Trust Tax Changes Are Coming]]></post_title>
    <post_content_short><![CDATA[Treasury has released the draft legislation for the new 30% minimum tax on family trusts. From <strong>1 July 2028</strong>, income earned by a family trust will carry a minimum tax of 30 per cent, paid by the trustee. Here is what it says in plain terms, what is not caught, and why the decisions worth making need to happen well before 2028.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1475/Screenshot-2026-10-12-at-11.46.42-am.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/a-new-tax-on-family-trusts-and-what-has-actually-been-announced/</post_content_url>
    <post_date>2026-10-12 00:00:30</post_date>
  </posts>
  <posts>
    <post_id>1474</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[ATO to Stop Accepting Credit Card Payments: What Businesses Need to Know Before 30 June 2027]]></post_title>
    <post_content_short><![CDATA[The ATO will stop accepting direct credit card payments from <strong>1 July 2027</strong> — after the ATO extended the original deadline of 1 December 2026 to 30 June 2027 following community feedback — requiring businesses and individuals to switch to alternative payment methods such as debit card, BPAY, EFT or bank account direct debit. While the change affects only a small percentage of taxpayers, businesses that rely on credit cards to manage cash flow or fund ATO payment plans should act now to update arrangements, avoid missed payments and prepare for the cash flow impact of having tax obligations funded from available business funds.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1474/Screenshot-2026-10-12-at-2.16.06-pm.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/ato-to-stop-accepting-credit-card-payments-what-businesses-need-to-know-before-30-june-2027/</post_content_url>
    <post_date>2026-10-08 04:44:16</post_date>
  </posts>
  <posts>
    <post_id>1472</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[The RBA Has Increased the Cash Rate. Is It Time for a Financial Review?]]></post_title>
    <post_content_short><![CDATA[Following the latest RBA cash rate increase, borrowing costs and financial pressure may rise for households, investors and business owners. We explain what the decision means and why now is a sensible time to review your lending, cash flow and broader financial strategy.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1472/woman-working-with-laptop-and-documents-in-the-kitchen-at-home.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/the-rba-has-increased-the-cash-rate-is-it-time-for-a-financial-review/</post_content_url>
    <post_date>2026-10-06 00:45:00</post_date>
  </posts>
  <posts>
    <post_id>1467</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Booking the Band? You May Have Just Hired an Employee]]></post_title>
    <post_content_short><![CDATA[Hiring entertainers, promotional staff or event contractors for your Christmas function could create superannuation obligations you didn't expect.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1467/Screenshot-2026-09-08-at-10.40.30-am.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/booking-the-band-you-may-have-just-hired-an-employee/</post_content_url>
    <post_date>2026-09-08 00:30:00</post_date>
  </posts>
  <posts>
    <post_id>1466</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Whose House Is It Anyway?]]></post_title>
    <post_content_short><![CDATA[Helping a family member buy a property may seem straightforward, but the way ownership is structured today could have significant tax consequences years down the track.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1466/Screenshot-2026-09-08-at-10.27.12-am.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/whose-house-is-it-anyway/</post_content_url>
    <post_date>2026-09-08 00:07:00</post_date>
  </posts>
  <posts>
    <post_id>1465</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Working From Home? It Could Affect More Than Your Tax Deductions]]></post_title>
    <post_content_short><![CDATA[Working from home could have tax implications long after you've stopped claiming deductions. Here's what every business owner should know.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1465/Work-from-home-map-hands-on-laptop-with-Zoom-on-screen.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/working-from-home-it-could-affect-more-than-your-tax-deductions/</post_content_url>
    <post_date>2026-09-07 23:26:00</post_date>
  </posts>
  <posts>
    <post_id>1464</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Director IDs: The ASIC Clean-Up Is Coming. Are You Ready?]]></post_title>
    <post_content_short><![CDATA[ASIC's director ID data matching is set to expose outdated company records. A quick review now could save you time, stress and unnecessary
penalties later.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1464/Colleagues-meeting-in-office-and-discussing-over-a-report-.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/director-ids-the-asic-clean-up-is-coming-are-you-ready/</post_content_url>
    <post_date>2026-09-07 23:00:00</post_date>
  </posts>
  <posts>
    <post_id>1463</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[The Proposed 30% Minimum Tax on Discretionary Trusts]]></post_title>
    <post_content_short><![CDATA[<big>Just announced this week, draft legislation and explanatory materials with 15 DAY Consultation period!! Enough to give you a
headache! These are NOT BETTER FOR YOU. It proposes an alternative to restructuring that would allow existing discretionary trusts to
avoid the 30% minimum tax by fixing beneficiaries’ entitlements to income and capital, an apparently simple election with potentially
significant long-term consequences. </big>]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1463/Headache-000058206030_Full.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/the-proposed-30-percent-minimum-tax-on-discretionary-trusts/</post_content_url>
    <post_date>2026-09-06 04:14:31</post_date>
  </posts>
  <posts>
    <post_id>1448</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Make The Most Of Your Peak Earning Years]]></post_title>
    <post_content_short><![CDATA[As income grows, it's easy for spending to grow with it. This article explores practical strategies to help you make the most of your strongest earning years and build greater financial freedom for the future.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1448/Screenshot-2026-08-18-at-12.04.00-pm.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/make-the-most-of-your-peak-earning-years/</post_content_url>
    <post_date>2026-08-18 01:39:00</post_date>
  </posts>
  <posts>
    <post_id>1447</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[B.I.T.E. Business Conference 2026: Connection, Insight and Innovation]]></post_title>
    <post_content_short><![CDATA[B.I.T.E. Business Conference 2026 brought together business owners, leaders and innovators for a day of inspiration, learning and connection. Take a look back at the highlights from another successful event.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1447/DSC08463-2.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/bite-business-conference-2026-connection-insight-and-innovation/</post_content_url>
    <post_date>2026-08-17 05:06:00</post_date>
  </posts>
  <posts>
    <post_id>1446</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Your Will Doesn't Control Your SMSF]]></post_title>
    <post_content_short><![CDATA[	Many SMSF members assume their Will determines who receives their super. However, without the right SMSF arrangements in place, the outcome may not be what you intended.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1446/Happy-mother-talking-to-her-baby-while-working-at-home.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/your-will-doesnt-control-your-smsf/</post_content_url>
    <post_date>2026-08-12 23:03:00</post_date>
  </posts>
  <posts>
    <post_id>1445</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Airbnb & Holiday Homes: What Property Owners Need To Know]]></post_title>
    <post_content_short><![CDATA[The ATO has updated its approach to holiday homes and short-term rentals, potentially affecting deductions claimed by some property owners.
			Understanding how your property is used could help you avoid surprises at tax time.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1445/Screenshot-2026-08-10-at-1.10.20-pm.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/airbnb-and-holiday-homes-what-property-owners-need-to-know/</post_content_url>
    <post_date>2026-08-10 02:51:00</post_date>
  </posts>
  <posts>
    <post_id>1444</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Receiving Money From Overseas? Documentation Matters]]></post_title>
    <post_content_short><![CDATA[If family overseas is planning to send you money, it's important to have the right records in place. A recent court case highlights how
			difficult things can become when documentation is missing]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1444/Screenshot-2026-08-10-at-12.29.53-pm.png</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/receiving-money-from-overseas-documentation-matters/</post_content_url>
    <post_date>2026-08-10 02:04:00</post_date>
  </posts>
  <posts>
    <post_id>1443</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Just Because It's Essential Doesn't Make It Deductible]]></post_title>
    <post_content_short><![CDATA[<table>
	<tr></tr>
</table>
Many work-related expenses feel necessary, but that doesn't automatically make them tax deductible. Here's what the ATO looks at when
assessing a claim]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1443/Businessman-checking-a-typed-report-or-document-as-he-sits-working-on-paperwork-at-a-laptop-computer-paying-bills.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/just-because-its-essential-doesnt-make-it-deductible/</post_content_url>
    <post_date>2026-08-10 01:07:00</post_date>
  </posts>
  <posts>
    <post_id>1442</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Investing Through a Family Trust? Make Sure the Borrowing Is Structured Correctly]]></post_title>
    <post_content_short><![CDATA[<table>
	<tr>
		<td>Borrowing through a family trust can be effective, but the wrong structure could put valuable interest deductions at risk.</td>
	</tr>
	<tr></tr>
</table>]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1442/Businessman-constantly-working.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/investing-through-a-family-trust-make-sure-the-borrowing-is-structured-correctly/</post_content_url>
    <post_date>2026-08-10 00:18:00</post_date>
  </posts>
  <posts>
    <post_id>1441</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Received an unexpected ASIC registration notice? Stop before you pay]]></post_title>
    <post_content_short><![CDATA[<table>
	<tr>
		<td>
			Received an ASIC renewal or company review notice in the mail? Before you pay, here's how to spot third-party correspondence and avoid
			unnecessary costs.
		</td>
	</tr>
	<tr></tr>
</table>]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1441/Tax-planning-Couple.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/received-an-unexpected-asic-registration-notice-stop-before-you-pay/</post_content_url>
    <post_date>2026-08-03 01:22:44</post_date>
  </posts>
  <posts>
    <post_id>1440</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[A Major Change for SMSF Property Buyers]]></post_title>
    <post_content_short><![CDATA[<table>
	<tr>
		<td>
			Planning to buy property through your SMSF? A key rule change from 10 August 2026 could impact your options. Understanding the deadline now
			may help you avoid missing an important opportunity.
		</td>
	</tr>
	<tr></tr>
</table>]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1440/Picture-1.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/a-major-change-for-smsf-property-buyers/</post_content_url>
    <post_date>2026-07-28 01:08:00</post_date>
  </posts>
  <posts>
    <post_id>1439</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Two Jobs, One Tax-Free Threshold]]></post_title>
    <post_content_short><![CDATA[<table>
	<tr>
		<td>
			Working more than one job this year? You could end up paying less tax throughout the year and more at tax time. Here's why it happens and
			how to avoid an unexpected bill.
		</td>
	</tr>
	<tr></tr>
</table>]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1439/Counting-Coins-lo-res.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/two-jobs-one-tax-free-threshold/</post_content_url>
    <post_date>2026-07-27 23:45:36</post_date>
  </posts>
  <posts>
    <post_id>1437</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Negative Gearing - What Actually Changes]]></post_title>
    <post_content_short><![CDATA[The headlines say negative gearing is "gone." For most investors, that is not what the new law does.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1437/Monochrome-living-room-with-wood-and-grey-tiling-accents.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/negative-gearing-what-actually-changes/</post_content_url>
    <post_date>2026-07-20 00:09:35</post_date>
  </posts>
  <posts>
    <post_id>1436</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[The 30% Floor on Capital Gains]]></post_title>
    <post_content_short><![CDATA[From 1 July 2027, the 50% CGT discount will be replaced — for individuals, trusts and partnerships — by two mechanisms working
together: indexation of the asset's cost base, and a minimum 30% tax on the resulting net gain.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1436/Investment-property.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/the-30-percent-floor-on-capital-gains/</post_content_url>
    <post_date>2026-07-14 06:52:53</post_date>
  </posts>
  <posts>
    <post_id>1431</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[Planning Your Super Contributions for the Year Ahead]]></post_title>
    <post_content_short><![CDATA[For many business owners, superannuation is something that gets attention in June — when tax planning comes into focus. But the real opportunity lies in planning your super contributions <strong>at the start of the financial year</strong>, not the end.]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1431/Cheerful-man-with-beard-laughing-against-blue-background.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/planning-your-super-contributions-for-the-year-ahead/</post_content_url>
    <post_date>2026-06-30 01:33:00</post_date>
  </posts>
  <posts>
    <post_id>1430</post_id>
    <post_category_id>1</post_category_id>
    <post_title><![CDATA[July is Lodgement Season: Your STP, WorkCover & Payroll Tax Cheat Sheet]]></post_title>
    <post_content_short><![CDATA[The new financial year has officially clicked over – and with it comes the trio of mid-year obligations every employer needs on the radar: <strong>Single
	Touch Payroll (STP) finalisation</strong>,
	<strong>WorkCover</strong> declarations, and <strong>Payroll Tax</strong> annual reconciliation.
]]></post_content_short>
    <post_icon>https://www.smartbusinesssolutions.com.au/media/website_posts/1430/SML-LOOKING-AT-FIGURES.jpg</post_icon>
    <post_content_type>page</post_content_type>
    <post_content_url>https://www.smartbusinesssolutions.com.au/insights/july-is-lodgement-season-your-stp-workcover-and-payroll-tax-cheat-sheet/</post_content_url>
    <post_date>2026-06-30 01:05:03</post_date>
  </posts>
</root>
