What does tax planning involve?

Tax planning means analysing your income, assets, and investments to identify legal strategies that reduce your tax liability. In practice, it covers super contributions, trust structures, investment timing, income deferral, CGT management, and deductible expense optimisation. It is year-round work, not a single end-of-year review.

How can high-income earners in Perth legally reduce their tax?

High-income earners in Perth can reduce their tax through concessional super contributions (up to $30,000 per year, plus carry-forward caps), salary sacrifice, family trust distributions to lower-income beneficiaries, negative gearing on investment properties, and the 50 per cent CGT discount on assets held over 12 months. The right combination depends on your income level, asset structure, and Division 293 exposure.

What is Division 293 tax?

Division 293 is an additional 15 per cent tax on concessional super contributions for Australians with combined income and contributions above $250,000. It increases the effective tax rate on super contributions from 15 per cent to 30 per cent. Whether salary sacrifice remains worthwhile above this threshold depends on your full income and asset picture. We model this for every affected client.

Are family trusts still a viable tax planning tool in Perth?

Yes, when structured and documented properly. The ATO’s increased focus on Section 100A arrangements since 2022 means that poorly documented distributions to beneficiaries who do not genuinely receive the funds carry reassessment risk. Well-managed trusts with genuine distributions to appropriate beneficiaries remain a legitimate and effective tax planning tool. If your trust has not been reviewed recently, we recommend doing so.

How is capital gains tax managed through tax planning?

CGT management involves timing asset disposals to maximise the 50 per cent discount on assets held over 12 months, offsetting gains with available capital losses, and distributing gains through structures such as family trusts to beneficiaries in lower tax brackets. Decisions made weeks before a disposal can make a material difference to your outcome.

Can I contribute more than my annual superannuation cap in one year?

Under the bring-forward rule, Australians under 75 with a total super balance below $1.66 million can make up to three years of non-concessional contributions in one year, currently up to $360,000 for the 2025/26 financial year. This is a powerful pre-retirement strategy but triggers three years of nil future non-concessional caps. We model whether it is right for your situation before recommending it.

Tax Planning Perth | Capital Partners Private Wealth 

Plan Smarter, Save More

Tax planning in Perth means structuring your income, investments, and superannuation to legally minimise what you pay to the ATO. For high-income earners in Western Australia, the gap between a well-structured tax position and an uncoordinated one can run to tens of thousands of dollars per year. 

At Capital Partners, our team of Perth-based wealth advisers build personalised tax planning strategies for Perth families and individuals with complex financial lives. We do not sell products. We give advice, and our only obligation is to you. See also how we approach wealth planning more broadly. 

Schedule a Meeting

choosing a financial adviser, outback, lake, country side, australia

Why Proactive Tax Planning in Perth Makes a Difference 

Most Australians only think about tax at the end of the financial year. By then, the most powerful strategies are already off the table. 

Tax planning is year-round work. Decisions made in July about super contributions, in October about investment timing, and in April about income deferral all compound to produce a materially different outcome by 30 June. Our role is to coordinate those decisions so you arrive at year end in the best possible position. 

Efficient tax strategies to power business growth

Our Tax Planning Strategies for Perth Clients 

Superannuation Contributions 

Concessional contributions to superannuation are taxed at 15 per cent rather than your marginal rate, making them one of the most reliable tax reduction tools available. We help you maximise your annual cap, use carry-forward unused caps from prior years, and time contributions for maximum impact. For those above the Division 293 threshold of $250,000, we model whether concessional contributions remain advantageous given the additional 15 per cent tax. Learn more about retirement planning and superannuation strategy in Perth. 

Family Trust Distributions 

A properly structured family trust can distribute income to beneficiaries in lower tax brackets, reducing the household’s total tax burden. Since the ATO intensified its focus on Section 100A arrangements from 2022, well-documented and genuinely received distributions remain a legitimate and powerful strategy. Poorly structured or undocumented arrangements carry material risk of reassessment. We work alongside your accountant to ensure your trust strategy is compliant and defensible. Explore estate planning and trust structures in Perth. 

Capital Gains Tax Management 

For investors selling shares, property, or business assets, the timing of a disposal can significantly affect your CGT liability. Assets held for more than 12 months qualify for the 50 per cent CGT discount. Distributing gains via a trust, or matching them against available capital losses, can reduce your effective rate further. We plan asset disposals as part of your broader tax strategy, not as isolated decisions. 

Get Started Today

How to choose a financial planner for retirement

Negative Gearing 

For high-income earners with investment properties, negative gearing allows interest and other property costs to offset taxable income. The strategy works best when it forms part of a long-term asset accumulation plan rather than a short-term tax fix. We model the full picture: cashflow, tax benefit, and long-term return. 

Expense Management and Deductible Costs 

Timing business-related purchases and prepaying deductible expenses before 30 June can reduce your taxable income in the current year. We work with your accountant to identify and execute these opportunities at the right time. 

Get Started Today

An elderly couple enjoying the benefits of expert retirement planning in Perth.

The Case for Structured Tax Planning in Perth 

The complexity of Australia’s tax system increases significantly with income. Division 293, contribution carry-forward rules, trust distribution guidelines, and CGT concessions all interact in ways that are difficult to navigate without coordinated advice. 

Our approach to tax planning in Perth is not to apply a standard checklist. We start with your specific financial position, income sources, asset structures, and goals, then build a strategy that legally minimises your tax while keeping your broader wealth plan on track. For our clients, good tax planning is one of the building blocks of true prosperity: the financial clarity that allows wealth to grow and be preserved with confidence across generations. 

We coordinate directly with your accountant, ensuring that tax strategy and financial planning decisions are made together, not in isolation. Tax planning is one component of our broader private wealth management for high net worth families. 

Get Started Today

navigating bear markets, scarborough, beach, palm tree, hotel, perth

Tax Planning in Perth: Common Questions 

: Tax planning means analysing your income, assets, and investments to identify legal strategies that reduce your tax liability. In practice, it covers super contributions, trust structures, investment timing, income deferral, CGT management, and deductible expense optimisation. It is year-round work, not a single end-of-year review.

: High-income earners in Perth can reduce their tax through concessional super contributions (up to $30,000 per year, plus carry-forward caps), salary sacrifice, family trust distributions to lower-income beneficiaries, negative gearing on investment properties, and the 50 per cent CGT discount on assets held over 12 months. The right combination depends on your income level, asset structure, and Division 293 exposure.

: Division 293 is an additional 15 per cent tax on concessional super contributions for Australians with combined income and contributions above $250,000. It increases the effective tax rate on super contributions from 15 per cent to 30 per cent. Whether salary sacrifice remains worthwhile above this threshold depends on your full income and asset picture. We model this for every affected client.

: Yes, when structured and documented properly. The ATO’s increased focus on Section 100A arrangements since 2022 means that poorly documented distributions to beneficiaries who do not genuinely receive the funds carry reassessment risk. Well-managed trusts with genuine distributions to appropriate beneficiaries remain a legitimate and effective tax planning tool. If your trust has not been reviewed recently, we recommend doing so.

: CGT management involves timing asset disposals to maximise the 50 per cent discount on assets held over 12 months, offsetting gains with available capital losses, and distributing gains through structures such as family trusts to beneficiaries in lower tax brackets. Decisions made weeks before a disposal can make a material difference to your outcome.

: Under the bring-forward rule, Australians under 75 with a total super balance below $1.66 million can make up to three years of non-concessional contributions in one year, currently up to $360,000 for the 2025/26 financial year. This is a powerful pre-retirement strategy but triggers three years of nil future non-concessional caps. We model whether it is right for your situation before recommending it.

Plan your future

Get in touch

For trusted financial and investment planning advice, reach out to our friendly team today. We aim to respond to all enquiries within two business days.

Click here to view our Privacy Policy