Your tax structure worked yesterday. Does it still work today?
The 2026–27 Federal Budget has changed the calculus for business owners and investors. A focused session with a registered tax agent and lawyer cuts through the noise — your structure, your options, your next move.
Why Now
The 2026–27 Federal Budget has reshaped the playing field.
The permanent $20,000 instant asset write-off and loss carry-back provisions open real planning opportunities. But on the other side of the ledger: proposed changes to capital gains tax, negative gearing, and a 30% minimum tax on discretionary trusts.
The opportunities are real — and so are the risks.
Whether you should restructure, accelerate, defer, or hold depends entirely on your circumstances. This consultation is built around exactly that decision.
What's Covered
One session. Built around your decisions.
We cover the four areas where the Budget changes hit hardest — and where the right move matters most.
Your Current Structure
Is what you have still the right vehicle, or has the Budget changed the equation?
What's Changed and What It Means for You
The Budget measures explained in plain terms, applied directly to your position.
Restructure, Accelerate, Defer or Hold
A clear view of the paths available to you and the trade-offs of each.
CGT & Trust Taxation
Two of the most affected areas. We go through the proposed changes and what they mean for your assets and distributions.
Your Advisor
You're talking to the expert.
Darren Catherall · Registered Tax Agent & Admitted Lawyer
Darren Catherall is a registered tax agent with the Tax Practitioners Board and an admitted lawyer — two disciplines that matter when the Budget introduces changes that are simultaneously a tax question and a legal one.
He brings deep experience in business tax, CGT, trust structures, and navigating complex legislative change.
- · Solicitor, Supreme Court of Queensland
- · Solicitor, High Court of Australia
- · Juris Doctor (Hons.)
- · Bachelor of Business (Accounting)
Engagement Packages
The right level of support for your structure
Following your initial call, Darren will advise if you need to take action. He offers three packages based on the complexity of your business structure.
Package 1
Clarity
Simple
Single issue engagement. Usually designed to assist new businesses to transform into the correct operating entity, or review governance documents such as a shareholder agreement.
- Client usually has independent support with accounting and tax at a level not entertained by us
- No written documents — advice delivered by consultation if needed
Package 2
Transformation
Complex
Multi-entity or multi-issue restructures requiring coordination across legal, tax, and operational layers.
- Typical use cases: tax consolidation, entity or shareholder restructuring and rollover, wealth extraction
- Deliverables include written advice, consultation, and implementation
- Structure establishment is an additional cost
Package 3
Bespoke
Enterprise / Ongoing
For clients with ongoing complexity — family offices, high-net-worth individuals, or businesses going through extended transition periods.
- Structured as a retained relationship: regular access, priority response, quarterly reviews
- Scope, deliverables, and pricing agreed at engagement
Empire Advisory is part of the EmpireOne network of businesses. Find out more about how we save business owners time and money.
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