Small Business
Understand what the budget means for small business owners in Sydney and across Australia. From tax changes to cash flow risks, find out whether small business restructuring can help you manage changes.
Understand what the budget means for small business owners in Sydney and across Australia. From tax changes to cash flow risks, find out whether small business restructuring can help you manage changes.
For small and family business owners, the latest Federal Budget is a reminder to review cash flow and business structure so your business is ready for what comes next.
Some measures could help, while others might demand careful preparation. If your business already has ATO debt, supplier arrears, or tight margins, even helpful changes may not fix deeper cash flow problems.
The key question is: Does your business have enough flexibility to adapt?
With the $20,000 instant asset write-off now permanent, eligible small businesses can feel more confident buying equipment, tools, technology, or other assets. You no longer have to wait to see if the threshold will be extended.
The permanent company loss carry-back could also support companies during tough years. If your company has a tax loss, you may be able to offset it against tax paid in previous years and get a refund.
This only applies to companies, not sole traders or discretionary trusts.
Starting 1 July 2027, some businesses may be able to choose monthly PAYG instalments. For businesses with seasonal or uneven income, this could make tax payments more manageable.
The proposed changes to the taxation of discretionary trust distributions could affect business owners who use a family trust or rely on trust distributions for tax planning.
The details are still being discussed and have not become law yet. However, it is a good idea to review your structure now, especially if you rely on distributions to family members, related entities, or a bucket company.
The proposed changes to Capital Gains Tax could also affect business owners with long-term business assets or those considering selling, restructuring, or transferring assets.
This might include property, goodwill, shares, or other business assets that have increased in value over time. Speak with your accountant if you’re considering selling part of your business, transferring assets, or changing your structure.
If your business is already having a hard time, more changes to tax, payroll, or structure could be worrying.
If your business is already stretched, ATO debt, supplier pressure, late payments or uneven cash flow can make new requirements harder to manage.
If so, you should consider whether your business can continue to meet its obligations, or whether it is time to explore formal restructuring options such as SBR.
Small Business Restructuring (SBR) can help eligible companies manage debt while continuing to trade.
SBR can help viable businesses that still have a future, but are being held back by old debts or cash flow pressure.
Directors stay in control day to day, while a Small Business Restructuring Practitioner helps prepare a commercially realistic plan for creditors.
To be accepted, the plan must demonstrate that the business can meet future obligations after restructuring.
Start by checking what the proposed changes mean for your business now, and whether your cash flow, structure and obligations can handle what comes next.
Review:
If your business is still viable but cash flow is tight, getting advice early could make a big difference.
mySBR helps small and family business owners determine whether Small Business Restructuring could ease financial pressure.
Find out if your company is eligible for Small Business Restructuring.
Not ready to take the next step just yet? Subscribe to the SALEA Advisory mailing list for the latest updates on Small Business Restructuring, helpful resources, and news to support your business through financial challenges.
Take the first step toward a stronger future for your company. Contact us today.
We help small business owners move through short-term financial pressure with a clear plan and practical support — so they can protect what they’ve built and look ahead to a promising future.
Book your free consultation to determine if our Small Business Restructuring services are right for your company.
Email us at [email protected]
or call us at 1800 311 901
