The Four Levers

Australia's tax system just got rewritten. The 2026-27 Federal Budget delivered the most significant package of structural reform since 1985 - and the small business owners who plan well will end up materially better off than those who do not.

Roy Ren, CPA and Registered Tax Agent, distils a decade of practice into a single framework: four levers - Structure, Timing, Splitting, Exit - that determine how much tax an owner pays over a working life.

Fully updated through 2 July 2026, incorporating the Tax Reform No. 1 Act 2026, Division 296 superannuation reforms, the Bendel High Court decision, and every key 2026-27 figure. Written for Australian small business owners, family business operators, property investors, and the accountants who advise them.