Each year, Moore Australia provides independent, expert analysis of the Australian Federal Budget, highlighting key policy changes and their impact on business, finance, and the not-for-profit sector.

Our reports are designed to offer clear, actionable insights for CFOs, accountants, and decision-makers in medium to large enterprises.

Whether you’re looking to understand tax implications, economic outlook, or sector-specific changes, our annual reports bring together expert commentary, budget summaries, and practical guidance, all in one place.

2026-27 Federal Budget

The budget deficit is forecast to be $31.5 billion in 2026-27 following a couple of years of surpluses. The key focus areas of this Budget are easing cost-of-living pressures, providing affordable housing and healthcare.

In this year’s Budget, the government has prioritised individuals, with a strong emphasis on cost of living relief and simpler tax arrangements, alongside significant changes to housing and investment settings. These include measures to streamline personal tax obligations, reforms to negative gearing, capital gains tax and the taxation of discretionary trusts, and an extension of the ban on foreign purchases of established homes.

For businesses, the Budget focuses on cash flow support and productivity, highlighted by the reinstatement of the loss carry back provisions and the permanent $20,000 instant asset write off. Innovation focused firms also benefit from improved access to the Research and Development Tax Incentive, with higher rates and expanded thresholds making refundable R&D support more accessible.

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Understanding the implications of the Federal Budget is just the first step. Applying them to your organisation’s unique circumstances is where we add real value.