In this episode of Under the Hood, journalist Carlos Tse is joined by tax experts Lee-Ann Hayes and Michael Carruthers to unpack some of the most asked questions about the government's CGT changes.

Exploring the practical challenges surrounding option arrangements, instalments versus earnouts, partition arrangements, and foreign income tax offsets, Lee and Michael also discuss the complexities and upcoming challenges arising from the government's latest CGT and negative gearing reforms.

Tune in to hear more about:

• How CGT event D2 applies when options are granted, renewed, or extended.
• Why understanding the difference between instalment arrangements and earnouts matters for CGT.
• The interaction between small business CGT concessions and earnout arrangements.
• How unexpected CGT liabilities can arise from partitioning jointly owned properties.
• The interaction between foreign income tax offsets and Australia's CGT rules, and differing tax years overseas.

In this episode, Jarvis Archer, founder of Business Reset, discusses the current state of small business debt in Australia with the ATO recently indicating that small business debts are still on the rise.

Tune in to hear about:

• The implications of Payday Super and what effect this may have on business debts.
• The biggest risk factors affecting business viability at the moment.
• The importance of businesses seeking proactive advice early.

In this special episode of Accountants Daily Insider, produced in partnership with The Property Accountant, we explore how the property tax changes flagged in the 2026 federal budget mean that accountants can and must move away from traditional processes: property spreadsheets, document folders, and data sharing via email.

Host Jerome Doraisamy speaks with The Property Accountant founder Siddharth Kawar about:

• The budget changes tax accountants and practices must pay attention to.
• The 3 CGT (capital gains tax) buckets.
• Why the old spreadsheet model can't survive the new property tax changes in the latest budget.
• Why we're in a "move to tech" movement, and process tweaks won't cut it.
• How The Property Accountant can help.

To learn more about The Property Accountant, click here, or click here to watch the short overview video.