All of the latest tax news, views and clues for October 2026.

This Alert addresses:

  • Working overseas doesn’t automatically make you a tax non-resident – A recent Federal Court case shows that even a lengthy overseas work assignment may not end Australian tax residency if you still have significant ties to Australia.
  • Crypto tax for individual investors: beware CGT on your digital assets – If you invest in crypto, selling, swapping or exchanging digital assets can trigger CGT, and the ATO’s data-matching program means accurate record-keeping and reporting are more important than ever.
  • Fuel tax credits: are you using the right rate? – Fuel tax credit rates changed again in August 2026. If your business claims fuel tax credits, make sure you’re using the correct rate for the date the fuel was acquired.
  • Drawing on super doesn’t necessarily mean stopping work – If you’re a self-funded retiree, your earnings from work may not be restricted in the way you think.
  • A little about account-based pensions – Account-based pensions are a common way to draw an income from super in retirement, but it’s important to understand how they work and seek advice before making decisions.

Important: This is not advice. Clients should not act solely on the basis of the material contained in this Tax Alert. Items herein are general comments only and do not constitute or convey advice per se. Also changes in legislation may occur quickly. We therefore recommend that our formal advice be sought before acting in any of the areas. The Tax Alert is issued as a helpful guide to clients and for their private information. Articles in the Tax Alert are not to be republished or reproduced for further distribution without requesting permission from HLB Mann Judd. Therefore it should be regarded as confidential and not be made available to any person without our prior approval.