Catalyst Financial Pty Ltd

12/05/2026

⚠️ 2026-27 Federal Budget delivered ⚠️

As expected, the Budget contains some of the most significant reforms to the Australian tax system for some time. Most notably:
⭕️ removal of negative gearing,
⭕️ removal of the CGT discount in favour of the indexation method,
⭕️ minimum tax on capital gains,
⭕️ minimum tax on income distributed by trusts.

Other changes include:
⭕️ tax savings for workers,
⭕️ permanent increase of the instant asset write off threshold and
⭕️ reintroduction of loss carry back provisions.

Read our full summary below.

https://catalystfinancial.com.au/2026-federal-government-budget/

2026 Federal Government BudgetPosted on 12/05/2026 by Catalyst Financial • 0 CommentsAt 7:30pm tonight, Jim Chalmers delivered his fifth budget announcing that this is the most important and ambitious budget in decades… important because the world is throwing a lot at us and this budget is about...

30/03/2026

⚠️ Individuals with Total Superannuation Balances exceeding $3m will be taxed at higher rates on their superannuation earnings from 1 July 2026 under the newly legislated Division 296.

Prompt and careful consideration and action is critical for individuals who are immediately affected OR may be affected in the future, as decisions made prior to 30 June 2026 may significantly affect long term superannuation outcomes.

The information in these slides is general in nature and does not constitute financial or taxation advice. Please contact our office to discuss your personal situation.

30/03/2026

⚠️ Individuals with Total Superannuation Balances exceeding $3m will be taxed at higher rates on their superannuation earnings from 1 July 2026 under the newly legislated Division 296.

Prompt and careful consideration and action is critical for individuals who are immediately affected OR may be affected in the future, as decisions made prior to 30 June 2026 may significantly affect long term superannuation outcomes.

The information in these slides is general in nature and does not constitute financial or taxation advice. Please contact our office to discuss your personal situation.

26/01/2026

Australia Day seems to grow more contentious every year, but this much is true, today and always - 🇳🇿 We come from a wide range of backgrounds, cultures and life experiences that have led us to call Australia home. 🙏 We will be forever grateful for the life and opportunities this country has given us, and proud to call ourselves Australian! 🤝 We hold deep respect for the aboriginal people and their place in Australia, compassion for their experience, and reverence for their role as original custodians of this land. 💪 We are committed to upholding the values that make Australia so special, and to making Australia a better, safer and fairer place for all to live and thrive.

Happy Australia Day!

01/01/2026

Happy New Year from the Catalyst Team! 🍾🥂🥳🤩

We hope 2026 brings fresh energy and opportunities to achieve your goals, both professional and personal ⭐️ Wishing you all happiness, health and peace through the year to come. We look forward to working with you all in 2026 and beyond!

19/12/2025

And just like that, another year has come to a close! 2025 has been a year of growth within our team - welcoming a few new team members on board and investing in training and development.

Our team has covered an impressive amount of compliance work, increased our reach of regular strategic work as well as completed a number of key strategic advice projects for various clients, and we are thrilled to have seen some very impressive results for many clients.

It has been an absolute pleasure to work with and support all our clients throughout 2025, and we look forward to a fabulous 2026!

From all of us at Catalyst, best wishes for the festive season and a wonderful New Year!

05/11/2025

⚠️ UPDATE: Payday Super has now passed Parliament (4 November 2025) and awaits Royal Assent (a legislative formality). The changes will take effect from 1 July 2026. See original post for full details.

📢Payday Super bills have been introduced to Parliament! 📢

The Bills containing the changes to effect “Payday Super” were introduced to Parliament on 9 October 2025.

The key proposed changes are:
🔸 Employers will be required to make super guarantee contributions at the same time as employees are paid (as opposed to quarterly as per the current framework).
🔸 In most cases, the contributions must be received by the employee’s super fund within 7 business days after the qualifying earnings are paid, otherwise superannuation guarantee charge will apply.
🔸 Changes to the components of SGC and the method of it is calculated.
🔸 In huge news, the new proposed SGC will be tax-deductible! (unlike under the current super framework). However penalties or interest after the assessment will not be deductible.

If passed, the changes will take effect from 1 July 2026.

Other changes occurring alongside Payday Super include:
🔹 The ATO Small Business Superannuation Clearing House (SBSCH) will be decommissioned from 1 July 2026. Employers are expected to utilise superannuation clearing functionality provided through their payroll software.
🔹 Changes to STP reporting to increase reporting around 'qualifying earnings' relevant to calculation of super guarantee.

Additional information is available on the ATO website:
https://www.ato.gov.au/about-ato/new-legislation/in-detail/superannuation/payday-superannuation

and guidance provided in ATO PCG 2025/D5.

04/11/2025

We may not have won big on the horses 🐎 but we sure hit the jackpot when it comes to having the best team! 🤩

As we edge closer to the end of the year, it was great to take a short break from our work today to enjoy the fun and frivolity of Melbourne Cup, and welcome our two newest team members!

13/10/2025

📢Payday Super bills have been introduced to Parliament! 📢

The Bills containing the changes to effect “Payday Super” were introduced to Parliament on 9 October 2025.

The key proposed changes are:
🔸 Employers will be required to make super guarantee contributions at the same time as employees are paid (as opposed to quarterly as per the current framework).
🔸 In most cases, the contributions must be received by the employee’s super fund within 7 business days after the qualifying earnings are paid, otherwise superannuation guarantee charge will apply.
🔸 Changes to the components of SGC and the method of it is calculated.
🔸 In huge news, the new proposed SGC will be tax-deductible! (unlike under the current super framework). However penalties or interest after the assessment will not be deductible.

If passed, the changes will take effect from 1 July 2026.

Other changes occurring alongside Payday Super include:
🔹 The ATO Small Business Superannuation Clearing House (SBSCH) will be decommissioned from 1 July 2026. Employers are expected to utilise superannuation clearing functionality provided through their payroll software.
🔹 Changes to STP reporting to increase reporting around 'qualifying earnings' relevant to calculation of super guarantee.

Additional information is available on the ATO website:
https://www.ato.gov.au/about-ato/new-legislation/in-detail/superannuation/payday-superannuation

and guidance provided in ATO PCG 2025/D5.

21/07/2025

POSITIONS AVAILABLE: Manager/Supervisor | Senior/Intermediate | Graduate/Undergraduate

We are expanding our team and seeking individuals for various accounting roles to drive our business forward.

Join an exceptional team in a role that offers:
✅Positive, dynamic, collaborative environment
✅Variety of accounting, tax and advisory services to clients across many industries
✅High quality workpaper systems and refined processes
✅Career development opportunities and support
✅Flexible work arrangements
✅Convenient location
😎🙌

If you or someone you know is looking for their next move in the professional accounting space, please get in touch!

To find out more about the available positions, please go to
https://catalystfinancial.com.au/about-us/employment/