TAX · 23 SEPTEMBER 2026
Keeping records for tax claims
What to collect and retain when preparing a tax return.
INSIGHTS
Tax & AML updates
Plain-language notes on tax and anti-money laundering obligations. Each article includes its publication date and source material.
AML/CTF · 23 SEPTEMBER 2026
Customer due diligence under the reforms
Customer identification and ongoing review for designated services.
CGT · PUBLISHED 23 SEPTEMBER 2026
Capital gains tax reform announced for 2027
Treasury’s announced changes and the questions to check before a disposal.
TRUSTS · PUBLISHED 23 SEPTEMBER 2026
Discretionary trust reform announced for 2028
The proposed minimum tax, exceptions and transitional arrangements.