--- title: The Koustas ORAcle | Melbourne Accountants | Koustas + Co description: Your source for the latest news, tips, tricks, and hacks in Business and Accounting --- [![Koustas](https://content.koustas.com.au/hubfs/Koustas_April2018/image/logo.svg)](https://koustas.com.au/) - [+613 8530 1600](tel:+613%208530%201600) - - - - - [Home](https://koustas.com.au/) - [About Us](https://koustas.com.au/about-us/our-mission-purpose-values.html) - [Our Mission, Purpose & Values](https://koustas.com.au/about-us/our-mission-purpose-values.html) - [Service Standards](https://koustas.com.au/about-us/service-standards.html) - [Careers](https://koustas.com.au/about-us/careers.html) - [Case Studies and Testimonials](https://koustas.com.au/about-us/case-studies.html) - [Awards](https://koustas.com.au/about-us/awards.html) - [Our Services](https://koustas.com.au/our-services.html) - [Accountants for Business](https://koustas.com.au/our-services/accounting-for-business.html) - [Accountants for high net worth Individuals](https://koustas.com.au/our-services/accountants-for-high-net-worth-individuals.html) - [Accountants for SMSF](https://koustas.com.au/our-services/accountants-for-smsf.html) - [Industries](https://koustas.com.au/our-services/accounting-for-business.html) - [Construction & Engineering](http://koustas.com.au/our-services/accounting-for-business/details/1/accountants-for-the-construction-engineering-industries.html) - [Retail & Wholesale](http://koustas.com.au/our-services/accounting-for-business/details/3/accountants-for-the-retail-wholesale-industry.html) - [International Business](http://koustas.com.au/our-services/accounting-for-business/details/4/accountants-for-international-business.html) - [Manufacturing](http://koustas.com.au/our-services/accounting-for-business/details/5/accountants-for-the-manufacturing-industry.html) - [Professional Services](http://koustas.com.au/our-services/accounting-for-business/details/6/accountants-for-the-professional-services-industry.html) - [Marketing & Creative](http://koustas.com.au/our-services/accounting-for-business/details/7/accountants-for-the-marketing-multimedia-online-creative-industries.html) - [Our People](https://koustas.com.au/our-people.html) - [Client Resources](https://content.koustas.com.au/blog) - [The Koustas Oracle](https://content.koustas.com.au/blog) - [Client Portal Login](https://koustas.com.au/client-resources/client-portal-login.html) - [Trust Assessments](https://koustas.com.au/client-resources/trust-assessments.html) - [Contact](https://koustas.com.au/contact.html) - [Home](https://koustas.com.au/) - [About Us](https://koustas.com.au/about-us/our-mission-purpose-values.html) - [Our Mission, Purpose & Values](https://koustas.com.au/about-us/our-mission-purpose-values.html) - [Service Standards](https://koustas.com.au/about-us/service-standards.html) - [Careers](https://koustas.com.au/about-us/careers.html) - [Case Studies and Testimonials](https://koustas.com.au/about-us/case-studies.html) - [Awards](https://koustas.com.au/about-us/awards.html) - [Our Services](https://koustas.com.au/our-services.html) - [Accountants for Business](https://koustas.com.au/our-services/accounting-for-business.html) - [Accountants for high net worth Individuals](https://koustas.com.au/our-services/accountants-for-high-net-worth-individuals.html) - [Accountants for SMSF](https://koustas.com.au/our-services/accountants-for-smsf.html) - [Industries](https://koustas.com.au/our-services/accounting-for-business.html) - [Construction & Engineering](http://koustas.com.au/our-services/accounting-for-business/details/1/accountants-for-the-construction-engineering-industries.html) - [Retail & Wholesale](http://koustas.com.au/our-services/accounting-for-business/details/3/accountants-for-the-retail-wholesale-industry.html) - [International Business](http://koustas.com.au/our-services/accounting-for-business/details/4/accountants-for-international-business.html) - [Manufacturing](http://koustas.com.au/our-services/accounting-for-business/details/5/accountants-for-the-manufacturing-industry.html) - [Professional Services](http://koustas.com.au/our-services/accounting-for-business/details/6/accountants-for-the-professional-services-industry.html) - [Marketing & Creative](http://koustas.com.au/our-services/accounting-for-business/details/7/accountants-for-the-marketing-multimedia-online-creative-industries.html) - [Our People](https://koustas.com.au/our-people.html) - [Client Resources](https://content.koustas.com.au/blog) - [The Koustas Oracle](https://content.koustas.com.au/blog) - [Client Portal Login](https://koustas.com.au/client-resources/client-portal-login.html) - [Trust Assessments](https://koustas.com.au/client-resources/trust-assessments.html) - [Contact](https://koustas.com.au/contact.html) - [Client Resources](https://koustas.com.au/client-resources/the-koustas-oracle.html) - The Koustas ORAcle # The Koustas ORAcle ## Koustas + Co ### Recent Posts 04 September, 2026 ## [ISSUE #215- Discretionary Trusts and The Proposed 30% minimum tax](https://content.koustas.com.au/blog/issue-215-discretionary-trusts-and-the-proposed-30-minimum-tax) [![](https://content.koustas.com.au/hs-fs/hubfs/4.e99649.jpg?width=620&name=4.e99649.jpg)](https://content.koustas.com.au/blog/issue-215-discretionary-trusts-and-the-proposed-30-minimum-tax) [Read More](https://content.koustas.com.au/blog/issue-215-discretionary-trusts-and-the-proposed-30-minimum-tax) 13 August, 2026 ## [ISSUE #214- High Court Brings Greater Clarity on Trust Distributions](https://content.koustas.com.au/blog/issue-214-high-court-brings-greater-clarity-on-trust-distributions) [![](https://content.koustas.com.au/hs-fs/hubfs/4.e99649.jpg?width=620&name=4.e99649.jpg)](https://content.koustas.com.au/blog/issue-214-high-court-brings-greater-clarity-on-trust-distributions) [Read More](https://content.koustas.com.au/blog/issue-214-high-court-brings-greater-clarity-on-trust-distributions) 13 May, 2026 ## [ISSUE #213- Federal Budget Report 2026-27](https://content.koustas.com.au/blog/issue-213-federal-budget-report-2026-27) [![](https://content.koustas.com.au/hs-fs/hubfs/4.e99649.jpg?width=620&name=4.e99649.jpg)](https://content.koustas.com.au/blog/issue-213-federal-budget-report-2026-27) [Read More](https://content.koustas.com.au/blog/issue-213-federal-budget-report-2026-27) 09 April, 2026 ## [ISSUE # 212: Smarter Valuations in Business Sale Transactions](https://content.koustas.com.au/blog/smarter-valuations-in-business-sale-transactions) [![](https://content.koustas.com.au/hs-fs/hubfs/12.5365fa.jpg?width=620&name=12.5365fa.jpg)](https://content.koustas.com.au/blog/smarter-valuations-in-business-sale-transactions) [Read More](https://content.koustas.com.au/blog/smarter-valuations-in-business-sale-transactions) 07 April, 2026 ## [ISSUE # 211: WHAT THE NEW DIV. 296 TAX MEANS FOR INDIVIDUALS WITH LARGE SUPER BALANCES](https://content.koustas.com.au/blog/what-the-new-div.-296-tax-means-for-individuals-with-large-super-balances) [![](https://content.koustas.com.au/hs-fs/hubfs/FBT-2016-collectibles-held-by-SMSF-s.a10deb.jpg?width=620&name=FBT-2016-collectibles-held-by-SMSF-s.a10deb.jpg)](https://content.koustas.com.au/blog/what-the-new-div.-296-tax-means-for-individuals-with-large-super-balances) [Read More](https://content.koustas.com.au/blog/what-the-new-div.-296-tax-means-for-individuals-with-large-super-balances) 24 March, 2026 ## [ISSUE # 210: Super on pay day | fundamental changes for employers](https://content.koustas.com.au/blog/super-on-pay-day-fundamental-changes-for-employers) [![](https://content.koustas.com.au/hs-fs/hubfs/13.be6fae.jpg?width=620&name=13.be6fae.jpg)](https://content.koustas.com.au/blog/super-on-pay-day-fundamental-changes-for-employers) [Read More](https://content.koustas.com.au/blog/super-on-pay-day-fundamental-changes-for-employers) 23 March, 2026 ## [ISSUE # 209 - DPN Review: A Wake up call for business owners on personal tax risks](https://content.koustas.com.au/blog/issue-209-dpn-review-a-wake-up-call-for-business-owners-on-personal-tax-risks) [![](https://content.koustas.com.au/hs-fs/hubfs/FBT-2016-collectibles-held-by-SMSF-s.a10deb.jpg?width=620&name=FBT-2016-collectibles-held-by-SMSF-s.a10deb.jpg)](https://content.koustas.com.au/blog/issue-209-dpn-review-a-wake-up-call-for-business-owners-on-personal-tax-risks) [Read More](https://content.koustas.com.au/blog/issue-209-dpn-review-a-wake-up-call-for-business-owners-on-personal-tax-risks) 19 March, 2026 ## [ISSUE # 208 - Holiday homes under the microscope | New ATO guidance](https://content.koustas.com.au/blog/holiday-homes-under-the-microscope-new-ato-guidance) [![](https://content.koustas.com.au/hs-fs/hubfs/18.c0956a.jpg?width=620&name=18.c0956a.jpg)](https://content.koustas.com.au/blog/holiday-homes-under-the-microscope-new-ato-guidance) [Read More](https://content.koustas.com.au/blog/holiday-homes-under-the-microscope-new-ato-guidance) 03 July, 2025 ## [Issue # 207 - The Division 296 Super Tax](https://content.koustas.com.au/blog/issue-207-the-division-296-super-tax) [![](https://content.koustas.com.au/hs-fs/hubfs/14.c24c19.jpg?width=620&name=14.c24c19.jpg)](https://content.koustas.com.au/blog/issue-207-the-division-296-super-tax) [Read More](https://content.koustas.com.au/blog/issue-207-the-division-296-super-tax) 29 April, 2025 ## [Issue # 206 - 2025 Year-end Planning Opportunities & Risks](https://content.koustas.com.au/blog/https/content.koustas.com.au/blog) [![](https://content.koustas.com.au/hs-fs/hubfs/14.c24c19.jpg?width=620&name=14.c24c19.jpg)](https://content.koustas.com.au/blog/https/content.koustas.com.au/blog) [Read More](https://content.koustas.com.au/blog/https/content.koustas.com.au/blog) Prev [1](https://content.koustas.com.au/blog/author/koustas-co/page/1) [2](https://content.koustas.com.au/blog/author/koustas-co/page/2) [3](https://content.koustas.com.au/blog/author/koustas-co/page/3) [4](https://content.koustas.com.au/blog/author/koustas-co/page/4) [5](https://content.koustas.com.au/blog/author/koustas-co/page/5) [...](https://content.koustas.com.au/blog/author/koustas-co/page/6) [21](https://content.koustas.com.au/blog/author/koustas-co/page/21) [Next](https://content.koustas.com.au/blog/author/koustas-co/page/2) You can find us on: [![Koustas](https://content.koustas.com.au/hubfs/Koustas_April2018/image/logo.svg)](https://koustas.com.au/) L9 636 St Kilda Road, Melbourne VIC 3004 PO Box 6750, St Kilda Road Central VIC 3004 [+613 8530 1600](tel:+613%208530%201600) [+613 8530 1616](https://content.koustas.com.au/blog/author/koustas-co#+613%208530%201616) - Quick Navigation - [Home](https://koustas.com.au/) - [About Us](https://koustas.com.au/about-us/our-mission-purpose-values.html) - [Our Services](https://koustas.com.au/our-services.html) - [Industries](https://koustas.com.au/our-services/accounting-for-business.html) - [Our People](https://koustas.com.au/our-people.html) - [Client Resources](https://koustas.com.au/client-resources/the-koustas-oracle.html) - [Contact](https://koustas.com.au/contact.html) ### Our Accreditations [![Chartered Accountants](https://content.koustas.com.au/hubfs/Koustas_April2018/image/chartered-accountants.png)](http://www.charteredaccountants.com.au/) [![Tax Institute](https://content.koustas.com.au/hubfs/Koustas_April2018/image/the-tax-institute.png)](http://www.taxinstitute.com.au/) [![Self Managed](https://content.koustas.com.au/hubfs/Koustas_April2018/image/self-managed-super-fund-association.png)](http://www.smsfassociation.com/) [![Australian Institute](https://content.koustas.com.au/hubfs/Koustas_April2018/image/australian-institute-of-company-directors.png)](http://aicd.companydirectors.com.au/) [![xero](https://content.koustas.com.au/hubfs/Koustas_April2018/image/xero-partner.png)](https://www.xero.com/au/) ### Newsletter + The Koustas Oracle Liability limited by a scheme approved under Professional Standards Legislation Copyright © 2018 Koustas+Co. All rights reserved. [Website by 360South](http://www.360south.com.au/) - [Privacy Policy](https://koustas.com.au/privacy-policy.html) - [Website Terms of Use](https://koustas.com.au/website-terms-of-use.html) - [Client Engagement Terms & Conditions](https://koustas.com.au/client-engagement-terms-conditions.html) ![](https://www.facebook.com/tr?id=151673099012868&ev=PageView%20&noscript=1)