More wealth. Less tax. More profit in your pocket.
The 2026-27 Budget broke the playbook a generation of business owners relied on. Profit to Wealth™ is the restructure-and-compounding strategy built for what comes next - one named plan, delivered by one connected team.
General information only - not personal tax, legal or financial advice.
The rules change on two hard dates.
1 July 2027
Law
The 50% CGT discount is replaced by cost base indexation with a 30% minimum tax, and negative gearing on established residential property is quarantined.
1 July 2028
Announced, not yet law
A 30% minimum tax applies to distributions from discretionary trusts. Announced in the 2026-27 Budget; the detail can still move.
The window
Proposed
Rollover relief to restructure runs for three years from 1 July 2027. After that, moving costs more.
The old trust-and-discount route is closing. The structures that work after the change reward the people who move before it.
The mechanic is simple. The execution is everything.
1
Earn it in the right structure
Profits land in a corporate structure and are taxed at the company rate - 25% for a base rate entity - rather than at your marginal rate.
2
Compound what's left
The retained profit compounds inside a holding company that sits above the trading risk, year after year.
3
Borrow against it as it grows
The structure becomes the borrowing layer for the next asset, the next acquisition, the premises.
4
Distribute on your terms
Take money out in the year that suits you, with franking credits attached - not because a tax year forced your hand.
The Budget made this more relevant, not less: with the discount gone and trusts taxed harder, the corporate structure becomes the compounding engine of choice.
The structural half of this - moving out of a trading trust, the small business restructure rollover, Division 122-A, holding companies - is set out in full on the LINK Advisors restructuring page, with a calculator that prices what your current structure is costing each year.
One product. Three disciplines behind it.
A restructure without the lending layer stalls. Lending without the wealth plan drifts. Profit to Wealth™ only works as one product - which is exactly why no single-discipline firm can copy it.
Advisory and restructure - the engine room. Structure, rollover relief, and the tax planning that makes the move safe.
The borrowing layer as the structure grows - funding inside the structure, priced and negotiated properly.
The long game - the compounding, the investing, and the retirement the structure is quietly building.
Built for people with something to protect.
Profitable business owners drawing more than they need to live on, watching the rest disappear at marginal rates.
Families with discretionary trusts facing the announced 30% minimum tax and wondering whether the structure still serves them.
Investors whose negative-gearing and CGT-discount assumptions just stopped being true.
And not for everyone. If you take out everything the business earns, the structure is not where your money is going, and the diagnostic below will tell you so rather than manufacture a problem.
Is your structure budget-ready?
Six questions. You get a straight read on which of the two dates reaches you, what it reaches, and what the restructure window means for your shape - on screen, before any email address is asked for.
01What does the business trade through today?
02After you have paid yourself what you live on, is there profit left over?
The surplus is the whole question. If there is none, structure barely moves the needle on tax.
03Is there a holding company above the trading entity?
A company that owns the shares in the business, holding accumulated profit outside the trading risk.
04Do you hold investment property personally or in a trust?
05Where do the valuable assets sit?
Plant, goodwill, intellectual property, accumulated cash, the premises.
06When might you sell, step back or bring someone in?
Your read
0 of 6
Answer all six and you get a straight read on which of the two dates reaches you, what it reaches, and what the restructure window means for your shape. Nothing is stored unless you ask us to send it.
Questions people ask first.
What is Profit to Wealth?
A named strategy for profitable business owners: restructure so profit is earned in the right entity, retain and compound the surplus above the trading risk, borrow against it as it grows, and take it out on your terms. It is delivered as one plan across three LINK divisions rather than as three separate engagements that never quite meet.
Who is it for?
Business owners drawing less than the business makes, families running discretionary trusts who are now facing the announced minimum tax, and investors whose negative gearing and CGT discount assumptions stopped being true in the 2026-27 Budget. If you take out everything the business earns, structure will not change much for you and we will say so.
Isn't this just a restructure?
The restructure is the first move, not the product. A restructure with nothing behind it leaves you in a better entity with the same habits. What makes the difference is what happens to the surplus afterwards - where it sits, what it funds, and who is watching it compound. That is the part a single-discipline firm cannot finish.
What does it cost?
The structure review and written recommendation is a fixed-price project through LINK Advisors, typically $3,000 to $8,000 plus GST depending on how many entities and assets are involved. Implementation is quoted once the route is chosen. The lending and wealth pieces are engaged separately with their own disclosures, and you are told what each costs before anything starts.
Is this financial advice?
Not on this page. Everything here is general information and does not take your objectives, financial situation or needs into account. The investment and superannuation half of the strategy is personal financial advice, and it is provided by LINK Wealth under its own licence with its own Financial Services Guide. The tax and structure half is provided by LINK Advisors as a registered tax agent. You get the disclosures for each before you engage either.
The trust measure isn't law yet - why act now?
Because the thing that is law already reaches a lot of people: the capital gains change starts 1 July 2027, and a property held either side of that date needs a defensible valuation as at 30 June 2027. And because restructures take weeks, not days - the rollover window that is proposed to open on 1 July 2027 is a queue everybody joins at once. Establishing your position now costs a conversation.
General information, and who provides what
This page is general information only. It does not take your objectives, financial situation or needs into account, and it is not tax, financial, credit or legal advice. Tax law changes and the right answer depends on your circumstances - get advice on your own position before you act on anything here.
Tax and structure is provided by LINK Advisors as a registered tax agent. Personal financial advice, including the investment and superannuation parts of this strategy, is provided by LINK Wealth: Richard Leal (AR 327265) and Link Wealth Pty Ltd (CAR 1312767) are authorised representatives of Millennium 3 Financial Services Pty Ltd (ABN 61 094 529 987), AFSL 244252, and you will receive their Financial Services Guide before any advice is given. Credit assistance is provided by LINK Advance, a registered business name of Dellit & Webb Wealth Services Pty Ltd (ABN 12 612 337 587), whose credit representatives are authorised under Australian Credit Licence 389328.
The 30% minimum tax on discretionary trust distributions was announced in the 2026-27 Federal Budget and is not yet law. The capital gains and negative gearing changes commencing 1 July 2027 are law.
Establish your position once, properly.
One conversation tells you whether either date reaches you, what moving would cost and what it would save. No obligation attached to it.
Or call 07 3899 8311.