Strategic Tax & Private Wealth

At Morava Legal Partners, we transform tax from a compliance burden into a strategic asset. Based in Darlinghurst, our tax team provides integrated counsel to high-net-worth individuals, family offices, and corporations navigating the most significant shifts in Australian tax law in a generation.

As we move through 2026, the ATO has pivoted to an Enhanced Digital Compliance model. We ensure your tax structures are not only optimized for the new 15% and 14% personal rates but are also resilient against the regulator’s real-time data-matching capabilities.

Our Core Capabilities

1. Corporate Tax & Structural Advisory

We design tax-efficient structures that support your business growth while maintaining total transparency.

• Base Rate Entity Optimization: Managing the 25% corporate tax rate for eligible businesses under the $50 million threshold.

   

• M&A Tax Integration: Providing seamless tax due diligence for acquisitions, ensuring “Warranty & Indemnity” (W&I) coverage is robust.

• Capital Gains Tax (CGT): Strategic advice on the 50% discount and small business concessions, updated for 2026’s stricter reporting requirements.

2. Innovation & R&D Incentives

In 2026, the R&D Tax Incentive has been refocused on “Ambitious Growth.” We help you secure the funding your innovation deserves.

• Refundable Offsets: Navigating the 18.5% premium for companies under the $20 million turnover threshold (up to a 43.5% effective benefit).

   

• Patent Box Concessions: Achieving a 17% effective tax rate for eligible medical and biotech innovations.

   

• Instant Asset Write-Off: Maximizing the $20,000 threshold for energy-efficient and digital assets before the July 2026 sunset.

3. Private Wealth & SMSF Compliance

We protect the legacies of Australia’s most successful families through proactive, people-centric planning.

• The “Division 296” Transition: Strategic restructuring for superannuation balances exceeding $3 million to mitigate the new 15% tax on earnings.

• Payday Super Readiness: Implementing systems to meet the mandatory 1 July 2026 requirement to pay superannuation concurrently with wages.

   

• Estate Tax Planning: Ensuring smooth intergenerational wealth transfer with a focus on testamentary trusts and 2026 residency rules.

4. International Tax & Pillar Two

As a Global Arbitration Champion, we are uniquely positioned to manage the complexities of cross-border tax.

• Global Minimum Tax (Pillar Two): Navigating the 15% top-up tax and the first mandatory filings due 30 June 2026 for multinational groups.

   

• Transfer Pricing: Ensuring international dealings meet the ATO’s newest “Good Faith” governance standards.

• Foreign Resident CGT: Managing the 2026 expanded notification requirements for high-value asset disposals by non-residents.

The Morava Difference: The 2026 Compliance Shield

The era of the “shoebox” is over. We provide our clients with The Morava Shield—a proprietary approach to tax that utilizes cloud-based reconciliation and AI-driven payroll validation to flag risks before the ATO does.

“Precision in planning. Integrity in execution.”