The 2026–2027 Federal Budget introduces a range of proposed tax and structural reforms that may impact commercial and industrial property owners, investors and business operators over the coming years.

While much of the public discussion has focused on residential property, several of the proposed measures carry important implications for commercial property holdings, including capital gains tax treatment, discretionary trust structures and long-term ownership planning.

This guide provides a practical overview of the proposed changes, key dates and strategic considerations relevant to commercial and industrial property investors.

Download the full guide below to explore the proposed reforms and the potential considerations for your property portfolio and ownership structures.