Strategy — Financial Planner

Execution Strategy

50% Partial Rental + Debt Recycling Flywheel — Board → Lease → Offset → NAB → Recycle

2026-27 Budget Reform — Impact Assessment

Changes effective 1 July 2027. Your properties are grandfathered for negative gearing.

Grandfathered PPOR (50% IP)

Boarder arrangement since Oct 2025 — predates Budget Night. Full NG deductions against all income preserved.

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Grandfathered Wulkuraka IP

Settled March 2025 — predates Budget Night. Full NG deductions against all income preserved.

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Changed CGT Discount (from Jul 2027)

Flat 50% discount replaced by inflation-based discount + 30% minimum tax on gains accrued after 1 Jul 2027.

PPOR exemption now worth MORE

PPOR CGT Exemption Value — Old vs New Rules

If you sold at 50% IP, this is the CGT you'd owe on the non-exempt portion. The PPOR exemption saves you this amount — the higher it is, the more valuable keeping the exemption.

Hold Period	Taxable Gain (50%)	CGT (Old Rules)	CGT (New Rules)	Extra Cost

Assumes 50% IP for full period, 5% property growth, 2.5% inflation. Gains before 1 Jul 2027 retain old 50% discount.

From Jul 2028 Trust minimum tax: 30% on discretionary trust distributions. Angela currently at 30% marginal — minimal immediate impact. 3-year restructure window from Jul 2027.

Loan Balance

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IP %

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of property

Total Deployable

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shares + offset

Day 1 Deductible

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of mortgage

FY25-26 Refund

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— months

100% Deductible

—

years

NAB 3-Split Structure (September 2026)

Refinance to NAB

Target date July 2026

DHOAS —

Deployable Funds → Offset → Recycle

Total Deployable —

Offset at 5.65% = 10.7% pre-tax equivalent (risk-free)

FY25-26 Tax Estimate (50% IP — ~3 months)

9 months

Execution Timeline

Projected Milestones — Path to 100% Deductible

Year	Split B	% Ded	Refund	Portfolio

Portfolio — To Be Liquidated

Ticker	Name	Ownership	Value	Cost	Gain

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