Generated by Rank Math SEO, this is an llms.txt file designed to help LLMs better understand and index this website. # 360 ONE Group ## Sitemaps - [XML Sitemap](https://360one.com.au/sitemap_index.xml): Includes all crawlable and indexable pages. ## Articles - [Australian Federal Budget 2026 to 2027: Valuable Tax insights for Individuals, Investors and Businesses](https://360one.com.au/australian-federal-budget-2026-to-2027/): The Federal Budget 2026 to 2027, handed down on 12 May 2026, brings some of the most significant tax changes Australian businesses, investors and families have seen in years. Below is a clear summary of what has been announced in the Federal Budget 2026 to 2027 and what each measure could mean for you. - [Australia’s Biggest Morning Tea – Supporting the Cancer Council](https://360one.com.au/australias-biggest-morning-tea-supporting-the-cancer-council/): This morning our team came together for Australia's Biggest Morning Tea, raising funds for the vital work of the Cancer Council. The kettle was on, the table was full of homemade treats, and the office was filled with the kind of warmth that comes from doing something good together. - [Capital Gains Tax on Business Sales: 4 CGT Concessions and Exit Planning Under the New Rules](https://360one.com.au/capital-gains-tax-exit-planning/): The small business Capital Gains Tax concessions are intact. The general discount is changing. Here is how to think about a business sale across the next several years. - [Capital Gains Tax on Property: A Guide for Australian Investors After the May 2026 Budget](https://360one.com.au/capital-gains-tax-on-property-guide/): Capital Gains Tax on property is changing. The 2026 to 2027 Federal Budget introduced major reforms that affect property investors, future Capital gains calculations, and how property decisions should be approached before and after 1 July 2027. - [Payday Super Has Started: What Employers Need to Know](https://360one.com.au/payday-super-starts-1-july-2026-what-employers-need-to-know/): On 1 July 2026, the way Australian employers pay superannuation guarantee contributions changes fundamentally. The quarterly model that had been in place for decades has retired. In its place sits Payday Super, a system that requires super contributions to be paid and received by employee funds within seven business days of every payday. - [From Devenny Payne to 360 ONE: The Story Behind the Rebrand](https://360one.com.au/from-devenny-payne-to-360-one-rebrand-story/): Devenny Payne started as accountants with ambition, and a belief that every business owner deserves a partner who sees beyond the numbers, to the people behind them. Across the years the team and the practice grew steadily, with new partners, expanding services, embracing technology, and building relationships that now span multiple generations within families. The practice has become part of the fabric of the communities it serves, and everything that made it worth trusting remains intact. - [Selling a Business Successfully: What Every Owner Should Know](https://360one.com.au/the-2026-guide-to-buying-or-selling-a-business/): Buying or selling a business is one of the most significant moves an owner makes, and the outcome is shaped long before the contract is signed. Sellers who prepare early command stronger interest and a cleaner sale. Buyers who do thorough homework avoid expensive surprises. This guide walks through both sides of the transaction and the steps that protect value on each. - [Capital Gains Tax for Individuals: Essential Guide to Property, Shares, Crypto and Inherited Assets](https://360one.com.au/capital-gains-tax-for-individuals/): There is one clear planning implication. For many investors, these reforms represent the most significant change to capital gains tax for individuals in decades. Gains realised before 1 July 2027 continue to attract the current 50% discount, so there is a defined window to review assets and plan disposals with intention. This is a conversation worth having well in advance rather than at the point of sale. - [Running a Self Managed Super Fund: What Trustees Need to Know](https://360one.com.au/smsf-self-managed-super-funds-trustees-guide/): A Self Managed Super Fund (SMSF) puts you in the driver's seat of your retirement savings. It offers control over how your super is invested and the flexibility to build a strategy around your own goals. With that control comes genuine responsibility, because as a trustee you are accountable for the fund meeting the law at every step. This guide sets out what running an SMSF involves, the rules that you should be aware of, and the contribution figures that apply (as at the time of publishing this article). - [Choosing the Right Business Structure in Australia](https://360one.com.au/choosing-the-right-business-structure-in-australia/): The Australian Taxation Office and the Federal Government resource business.gov.au both recognise four main business structures: sole trader, partnership, company and trust. Each carries a different balance of simplicity, cost, tax treatment and personal risk. - [Building Wealth Beyond Comfortable](https://360one.com.au/building-wealth-beyond-comfortable/): For many hard working business owners, the honest answer when talking about building wealth is a version of “comfortable.” - [Successful Tax Planning Starts Earlier Than You Think](https://360one.com.au/should-you-start-tax-planning-in-march/): There is an inflection point in every financial year that some business owners miss out on. It sits around mid March, well before tax time enters anyone’s consciousness, and it is the single most valuable window for shaping the outcome of the year ahead. For many business owners, tax planning starts too late to take advantage of the opportunities available before year-end. - [Kathryn Webster – Practice Manager](https://360one.com.au/kathryn-websiter-practice-manager/): Kathryn (Kath) brings over 30 years of experience and perspective to her role, shaped by a career built through steady progress, curiosity, and hands on leadership. Her journey reflects the belief that meaningful change doesn’t happen overnight, it’s built one degree, one lesson, and one percent at a time. - [Krushang Vaidya – Partner + Director](https://360one.com.au/krushang-vaidya-partner/): The Journey Behind 360 ONE - [James Devenny – Founding Partner + Director](https://360one.com.au/james-devenny-partner/): A Story of Vision Beyond Sight ## Pages - [Testimonials](https://360one.com.au/about/testimonials/) - [Tax Diary](https://360one.com.au/resources/tax-diary/): Our Tax Diary can help you stay on top of your lodgement and payment obligations, keeping you on the right side of the ATO and avoiding unnecessary penalties. Here are the key dates for the current financial year. - [External Links](https://360one.com.au/resources/external-links/): Staying on top of your obligations is far simpler when the right resources are close at hand. These links connect you directly to the key government bodies that businesses and individuals deal with most, from the Australian Taxation Office to Centrelink, ASIC, and Fair Work. Quick access to the source means clearer answers and confident compliance throughout the year. - [Resources](https://360one.com.au/resources/): Tools and insights to keep you ahead Practical resources from the 360 ONE team, calculators, key dates, guides and more. Bookmark this page. You'll come back to it. Articles Insights, ideas and practical guidance to help clients make smarter financial decisions and build lasting wealth. Case STUDIES Stories partnership and progress, showing how we help clients turn small, consistent improvements into long term results. Calculators Quick tools to help you run the numbers on the decisions that matter. These are general calculators intended as a guide. Key Tax Dates Staying on top of your lodgement and payment obligations keeps you on the right side of the ATO and avoids unnecessary penalties. Industry guides Understanding what you can and can't claim is one of the most common questions we get. These guides outline key deductions relevant to different client types, and should be used as such. checklists & fact sheets Practical tools to help you prepare, plan and stay organised. Download any of the following, they're free, and yours to keep. USEFUL LINKS A curated list of the external tools and government resources our clients use most often. - [Sitemap](https://360one.com.au/sitemap/) - [Calculators](https://360one.com.au/resources/calculators/): Borrowing well starts with understanding the full cost of every option. These calculators help you compare loans, credit cards, and mortgages side by side, so you can see how repayments, interest, and timeframes shape your position. Small refinements to how you borrow today compound into real savings over the life of a loan. - [FAQs](https://360one.com.au/about/frequently-asked-questions/): Services, pricing, processes and getting started with 360 ONE. Everything in one place, answered plainly. - [Careers](https://360one.com.au/about/accounting-careers/): We are a team of more than 25 people who genuinely like what we do, and the people we do it alongside. We are not a faceless accounting practice where you process returns and head home. We are a place where you will be challenged, supported, and trusted with real responsibility because we genuinely believe in you. - [Our Team](https://360one.com.au/about/our-team/): You will work with people who have been in the numbers, on the phone, and across the table with business owners for years. Practical, direct, warm. Credentialled where it counts. Experienced where it matters most. - [Accounting and Tax](https://360one.com.au/services/accounting-and-tax/): Accounting and tax compliance is the foundation. If poorly structured or overlooked for too long, everything built on top of it can suffer. Get it right, and it becomes the platform for everything else, strategic advisory, wealth planning, succession, growth. - [Bookkeeping and Virtual CFO](https://360one.com.au/services/bookkeeping-and-virtual-cfo/): We start by reviewing your current Xero file (or setting one up fresh). We'll identify any issues, recommend solutions, and once approved we’ll ensure your chart of accounts reflects how your business actually works. - [Wealth Creation](https://360one.com.au/services/wealth-creation-services/): Most people accumulate wealth reactively. Saving what is left at the end of the month. Investing when they get around to it. Hoping it adds up. - [Succession Planning](https://360one.com.au/services/succession-planning/): Succession and estate planning is the work most people delay. It is also one of the most important things you can do for the people you care about. - [Business Advisory](https://360one.com.au/services/business-advisory-services/): 360 ONE's business advisory services include tangible value for owners who have moved past the start up stage and into the phase where financial complexity starts to compound. There is staff to consider, multiple revenue streams to manage, and decisions arriving that have real consequences. - [The 1% Way](https://360one.com.au/the-one-percent-way-hub/): The 1% Way is the methodology behind every recommendation we make, every strategy we build, and every relationship we hold. This is where it comes to life. In the thinking that shapes it, and the outcomes it produces for the people we partner with. - [Articles](https://360one.com.au/resources/articles/) - [Privacy Policy](https://360one.com.au/privacy-policy/): Our website address is: https://360one.com.au/  - [Contact Us](https://360one.com.au/contact-us/): Whether you're ready to get started or just want to ask a few questions first, we're easy to reach and happy to talk. - [Services](https://360one.com.au/services/): 360 ONE provides what our name promises: complete 360° partnership across every dimension of business success. We combine comprehensive services - tax, accounting, advisory, wealth, and bookkeeping - with our 1% Way philosophy, where small, strategic improvements compound into significant growth. - [About](https://360one.com.au/about/): 360 ONE is an advisory and accounting practice serving business owners, professionals and families across Melbourne, regional Victoria and beyond. - [Home](https://360one.com.au/): 360 ONE is a complete advisory and accounting partnership for business owners, professionals and families across Australia. From the structure beneath your business to the strategy guiding your wealth, we bring every piece of your financial picture into one clear view and help you move forward with purpose.