ABs360

A Buyer's 360° service | Helping customers achieve real estate goals with precision and confidence

28/09/2026

ADAPTING TO CHANGE

Not every property owner needs to rush out and obtain a valuation.
The importance of establishing your property's value around 1 July 2027 depends largely on how the property is owned and how you intend to use it.

🏠 PROPERTY OWNED PERSONALLY
HIGH PRIORITY

If you own an investment property in your personal name, the 1 July 2027 changes are particularly relevant.
From 1 July 2027, the current 50% CGT discount is being replaced by an inflation-indexed approach for gains accruing from that date. Gains that accrued before 1 July 2027 retain access to the existing 50% discount.

This makes establishing the property's market value around 1 July 2027 an important piece of evidence when the property is eventually sold.

🏦 PROPERTY OWNED THROUGH AN SMSF
LOWER PRIORITY

SMSFs operate under a different CGT framework.
A complying SMSF can generally receive a one-third CGT discount on eligible assets held for more than 12 months in accumulation phase. Where assets support a retirement-phase income stream, some or all of the fund's income may be exempt from tax.

As a result, the 1 July 2027 change to the individual CGT discount does not have the same direct impact on an SMSF property as it does on a personally owned investment property.

🏡 YOUR PRINCIPAL PLACE OF RESIDENCE
GENERALLY NOT REQUIRED

If the property is genuinely your main residence and the main residence exemption applies, the property is generally exempt from CGT.
Therefore, for a home that remains your principal place of residence, a 1 July 2027 CGT valuation is generally not a priority.
🔄 BUT WHAT IF YOU TURN YOUR HOME INTO AN INVESTMENT?
This is where things can change.

If you move out of your home and start renting it, CGT considerations can arise.
The ATO's "home first used to produce income" rule generally requires the market value of the property to be established when a former home is first used to produce income in certain circumstances.

There are also separate rules allowing a former home to continue receiving the main residence exemption for up to six years in certain circumstances.

THE SIMPLE TAKEAWAY

PERSONALLY OWNED INVESTMENT PROPERTY
🔴 HIGH PRIORITY: consider an independent valuation around 1 July 2027

SMSF PROPERTY
🟠 LOWER PRIORITY: different CGT rules apply, so the impact of the 2027 reform is not the same.

PRINCIPAL PLACE OF RESIDENCE
🟢 GENERALLY LOW PRIORITY: Exempt if main residence.

HOME CONVERTED TO AN INVESTMENT
🟠 GET ADVICE FIRST: CGT and valuation rules can become relevant when the property starts producing income.

Why act early? The important date is 1 July 2027.
A professionally prepared independent valuation around that date can provide a contemporaneous record of the property's market value at the CGT transition point.

This is general information only and is not tax, financial or legal advice. Your accountant or registered tax adviser should confirm how the rules apply to your individual circumstances.

28/09/2026

THE DATA DOESN’T TELL YOU WHAT HAPPENS NEXT.

Look at the last 25+ years.

Brisbane, Adelaide and Perth house prices increased by more than 500%.

A-REITs? Just 15%.

So what do you do with that information?

Do you assume the cities that delivered 500%+ will continue to deliver the same rate of growth?

Or do you recognise that the bigger the historical increase, the harder it may become to repeat it?

And on the other side…

Do you look at A-REITs’ disappointing historical performance and conclude they have limited potential?

Or does that underperformance create a different opportunity over the next decade?

Same data. Completely different interpretations.

That is the critical question for investors today:

Are you buying yesterday’s performance, or positioning for tomorrow’s fundamentals?

History is evidence.

It is not a forecast.

The real skill is understanding what drove the historical result, what has changed, and whether those drivers still exist.

At ABs360, this is where we believe property investment strategy matters, not simply where prices have risen the most, but where the fundamentals can support the next stage of growth.

So, what does the next decade have in store for us?

That’s the question worth asking.

Because past performance needs to be interrogated, not simply extrapolated.

22/09/2026

Goa is building for luxury. But is it building the infrastructure to support it?

Goa is going through a remarkable transformation.

Luxury villas, second homes and premium residential developments are expanding rapidly — with major developers and institutional capital increasingly entering the market.

The numbers tell part of the story:

🏡 4,207 villas/bungalows and 3,822 plotted developments are recorded in Goa RERA’s current database.

📈 Goa’s residential market recorded 7,400 units of absorption against 7,000 units of supply in 2024, according to C&W Research data published in Eldeco’s 2025 filing.

💰 Ultra-luxury projects are now entering the market at a completely different scale, including projects involving tens of crores per villa and major national developers.

But here is the uncomfortable question:
Can the infrastructure keep up?

Goa’s own Sewerage & Infrastructure Development Corporation states that sewerage coverage is only around 17% of the state, compared with 28% nationally, and says only Panaji, Margao (part) and Vasco have proper sewerage systems. Expansion projects are still underway.

Water infrastructure is also being upgraded. A ₹250 crore project aimed at improving 24x7 water availability in parts of North Goa was only 30% complete as of November 2024.

And waste management remains a significant infrastructure challenge. Goa is still expanding regional processing capacity, with a 250 TPD facility proposed at Verna and a 100 TPD facility proposed at Bainguinim for the central zone.

So the issue isn't that Goa has no infrastructure plans.

The issue is the pace, coverage and certainty of infrastructure delivery relative to the speed of private development.

A ₹10 crore villa can have:
✔️ infinity pool
✔️ landscaped gardens
✔️ smart-home technology
✔️ premium finishes

But the surrounding community still needs:
🚰 reliable water
⚡ resilient power
🗑️ dependable waste collection
🚽 proper sewerage
🛣️ roads and drainage
🌐 reliable connectivity

Luxury real estate can be delivered project by project.
Infrastructure has to be delivered at a community and state level.

That gap matters not just for residents, but for the long-term sustainability and value of Goa's property market.

Goa doesn't need to slow down its development.
It needs infrastructure planning and delivery to keep pace with it.

21/09/2026

🏡 Making Complex Property Projects Look Simple
A glimpse through the window of another ABs360 project nearing completion.
This project involved subdividing the site, retaining the existing home and delivering a brand-new residence at the rear turning one property into two valuable assets.
Behind the finished result is a complex process involving planning, approvals, consultants, design, subdivision and construction.
ABs360 coordinated it from opportunity through to delivery.
Our role can include:
✅ Planning & approvals
✅ Subdivision management
✅ Design & consultant coordination
✅ Construction delivery
✅ End-to-end project management
At ABs360, we help property owners and investors unlock the development potential of their assets and turn complex projects into well-managed outcomes.
The finished product may look simple. The process behind it isn't.
That’s where experience, coordination and ex*****on make the difference.
📞 Have a property with untapped potential? Let's talk.

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18/09/2026

The first $1 million is hard. Keeping it growing is the next challenge.

A great milestone worth celebrating for a tangible number of our clients who have now entered the $1 million+ wealth bracket, with others continuing to climb through the wealth bands highlighted in the AFR article. 🎉

Thanks to the Australian Financial Review for highlighting why this milestone matters and how reaching it can change the mathematics of wealth creation.

The first $1 million often takes years of:

• earning and saving
• making the right investment decisions
• taking calculated risks
• building assets
• and, importantly, allowing time and compounding to do its work.

But once you reach that point, the dynamics start to change.

The question becomes less about:

“How do I get to $1 million?”

And increasingly:

“How do I make the next $1 million?”

That distinction is important.

As the asset base grows, capital growth, income, leverage and compounding can have a much greater dollar impact on overall wealth.

For property investors, this is where strategy becomes particularly important.

It isn't simply about owning more property.

It's about owning the right assets, in the right locations, with the right structure and holding strategy while continuing to create value rather than relying entirely on market growth.

At ABs360, we have the privilege of seeing this journey with our clients.

Some started with a single investment property.

Others have progressively built portfolios and reached multiple wealth milestones along the way.

And particularly for our young, aspirational clients who have reached their first $1 million, this achievement deserves recognition. 👏

Because $1 million isn't the finish line.

It's a milestone where the mathematics of wealth creation can start to become very different.

Source: Australian Financial Review, “Why your first $1m is the hardest step – and how to keep it growing”, 9.9.26

17/09/2026

🏢 Thinking about investing in commercial property?
The first step isn't finding the property. It's defining the asset class.
Commercial property is not one asset class. It is a broad investment universe, and each sector carries a different combination of income, growth, tenant, lease, vacancy and liquidity risks.

Asset Class Examples:
Industrial Warehouses
Logistics
Retail
Bulky Goods
Office
Medical and healthcare
Childcare
Self-Storage
Automotive
Hospitality
Food & Beverage
Showrooms
Education Training centres
Mixed-Use
Business Parks
Agricultural Commercial
Development Sites
Specialised Assets

So where should an investor start?
With three questions:
💰 Purchasing capacity
What can you realistically acquire without over-concentrating your capital?
📊 Risk appetite
Are you seeking more predictable income, or are you prepared to accept greater tenant, vacancy, leasing or development risk?
🎯 Objective & timeframe
Are you targeting income, capital growth, diversification, value creation — or a combination — and how long can you hold?
A $700,000 strata warehouse, a $2 million medical centre and a $10 million logistics facility may all be called commercial property.
But they are very different investments.
The right commercial investment starts with the right asset class.
At ABs360, we believe commercial property requires more than finding a property with an attractive yield.
It requires understanding the asset, tenant, lease, location, risk and investment strategy before making the acquisition.
Commercial property comes with greater complexity.
That’s why better advice matters.

16/09/2026

CAPITAL GAINS TAX IS CHANGING FROM 1 JULY 2027

If you own an investment property today, there is one date you should have on your radar: 1 July 2027.

From 1 July 2027, the way capital gains are calculated is changing.

• The current 50% CGT discount is being replaced for most assets held by individuals, trusts and partnerships.

• The new system will introduce cost-base indexation, meaning the cost of the asset will be adjusted for inflation rather than simply applying a 50% discount to the capital gain.

• For properties purchased before 1 July 2027 and sold after that date, the gain will need to account for the change in tax treatment from 1 July 2027.

• This makes the property's market value at 1 July 2027 an important number.

WHY YOUR 1 JULY 2027 VALUATION MATTERS
Imagine you purchased a property for $600,000 and it is worth $1,000,000 on 1 July 2027.

That $1,000,000 becomes an important reference point when determining how much of the future capital gain relates to the period after the new rules commence.

If the property is subsequently sold for $1.5 million, the tax treatment of the growth that occurred before and after 1 July 2027 can be very different.

This is why establishing a credible valuation at the transition date may become extremely important.

DON'T JUST RELY ON AN ESTIMATE

The Government has provided an alternative apportionment method for taxpayers who do not obtain a valuation.

However, this method effectively estimates the property's 1 July 2027 value based on its growth over the ownership period.

The problem?

Property prices do not necessarily grow evenly.

A property may have experienced significant growth before 1 July 2027 and much slower growth afterwards or vice versa.

An estimated value that does not accurately reflect the property's true market value at 1 July 2027 could result in more of the eventual capital gain being allocated to the post-2027 tax treatment.

OUR RECOMMENDATION
For property owners who expect to hold their investment for many years:
Consider arranging an independent, professionally prepared valuation around 1 July 2027.

The valuation establishes an evidence-based market value at the critical transition date and can be retained with your financial records for when the property is eventually sold.

The cost of obtaining a valuation today may be small compared with the potential tax implications of getting the 1 July 2027 value wrong.

This is not about selling your property.

It is about protecting your position today for a tax event that may occur many years from now.

We recommend discussing the tax implications and the appropriate valuation methodology with your accountant or registered tax adviser before making any decision

16/09/2026

🏠 Could this actually be the best time to upgrade your home?

We’re seeing more discounting at the higher end of the property market.

And that creates an interesting opportunity for homeowners looking to move from $1M to $2M+ property.

Consider this:
Your $1.1M home sells for $1M
→ 10% discount
But the $2.25M home you want to buy sells for $2M
→ 11% discount
You’ve lost $100K on the property you sold.

But you’ve saved $250K on the property you’re buying.

Your upgrade gap has reduced by $150K.

That’s the important point.

When upgrading, you don't necessarily want your current property to outperform.

You want the higher-value property you're buying to fall faster than the property you're selling.

And the reverse can apply to downsizers.

If the higher end is being discounted more heavily than the lower end, selling a $2M+ property to buy a $1M property may actually become less attractive on a relative basis.

The question isn't simply:

“Is the property market going up or down?”

The better question is:

“Which part of the market is moving the most and can I use that price gap to my advantage?”

This is where ABs360 is helping clients right now.

For a property transition, timing is everything.

Selling too early and buying later can expose you to a rising market.

Buying first and selling later can expose you to a falling market.

The real game changer is coordinating the sale and purchase so both transactions happen within the same market conditions.

We’re currently assisting multiple clients navigate exactly this transition moving from one property to another while focusing on the relative price movement, negotiation opportunity and timing of both transactions.

Because sometimes the biggest opportunity in a property cycle isn't simply buying or selling.

It's knowing when to do both.

16/09/2026

You don't always have to BUY the next investment property.

Sometimes you can CREATE it.

There are several ways investors can add new dwellings to their portfolio:

🏗️ Build a duplex

🏠 Subdivide and build two properties

🔨 Renovate one dwelling + subdivide + build another

🌱 Buy land and optimise the build for higher yield

The opportunity is bigger than simply adding another property to your portfolio.

When structured and held as an investment, creating new dwellings can provide:

• Rental income and potential negative gearing

• Depreciation and capital works deductions

• Two income-producing assets from one acquisition

• Potential for stronger rental yields

• Long-term capital growth

• The applicable CGT treatment when eventually sold

With Australia's tax settings changing from 1 July 2027, the investment landscape is also creating a greater focus on new residential construction.

We have already pivoted.

The project pictured is a recent client project where we identified the opportunity, adapted the strategy to the changing tax environment and progressed the project through the council approval process in a short timeframe.

This is where strategy meets ex*****on.

At ABs360, we can assist across the entire journey:

Procure → Purchase → Analyse → Subdivide → Design → Council Approval → Build → Handover → Rent

We assess the acquisition, development feasibility, costs, end values and rental returns then coordinate the process to turn the opportunity into an income-producing asset.

And that's the real outcome.

One property transformed into two high-rental-yield investment properties.

Two assets.

Two rental incomes.

Depreciation and capital works deductions.

Potential negative gearing.

And long-term capital growth potential.

If you're sitting on a property with development potential or looking to acquire one don't just ask:

"What is this property worth?"

Ask:

"What could this property become?"

That's where ABs360 can help.

03/09/2026

Australia’s Tax Changes Will Change More Than Tax. It will change how we invest and the architecture of wealth creation.

That, in my view, is the bigger story behind Australia’s tax reforms.

The immediate conversation is understandably focused on tax rates, negative gearing, capital gains and discretionary trusts.

But sophisticated investors should be asking a different question:

How will these changes influence where capital goes, what we invest in, how we own it, and how we build wealth over the long term?

Because when governments change the relative after-tax returns of different investments and ownership structures, investors respond.

Capital moves!
And when enough capital moves, markets change.

We could see investors reassess established residential property versus new development, reconsider the role of discretionary trusts, place greater emphasis on cash flow and underlying returns, and increasingly compare Australian opportunities with global investments.

The investment decision is therefore becoming more than:
“What should I buy?”
It becomes:
“What should I own, who should own it, where should it sit, and how should that capital compound over its lifetime?”

That is what I mean by the architecture of wealth creation.
The asset is only one part of the equation.

The ownership structure, financing, tax environment, investment horizon, liquidity requirements, succession objectives and eventual exit all matter.

This doesn't mean one structure will become universally better than another.
It means the old rules of thumb become less reliable.

Property. Trusts. Companies. Superannuation. Managed investments. International assets.

Each may have a role.

The question is whether it is the right role for the right capital.

Australia's tax reforms may therefore create a much broader investment transition, not simply changing tax bills, but changing investor behaviour, capital allocation and the products built to serve that capital.

And that is where I believe the real opportunity lies.

Not in trying to predict the next tax rule.

But in understanding how rational capital responds when the rules change.

Because ultimately:

Tax changes will change more than tax.

They will change how we invest and the architecture through which wealth is created.

We believe the future of investing will require investors to think beyond the asset and understand the strategy, structure and environment surrounding it.

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Pymble
Sydney, NSW

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https://www.abs360.com.au/

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