314 results found

On 30 October 2025, the Federal Court of Australia handed down its decision in YTL Power Investments Limited v Commissioner of Taxation of the Commonwealth of Australia [2025] FCA 1317.

Australia's tax and insolvency regulators have introduced new vulnerability frameworks that fundamentally change how practitioners engage with financially distressed individuals and businesses. These frameworks recognize that mental health challenges, family violence, language barriers, and other...

The NSW Supreme Court has handed down its decision in ISPT Pty Ltd (ACN 064 041 283) as Trustee of ISPT Retail Australia Property Trust (FSREC Fund) v Chief Commissioner of State Revenue [2026] NSWSC 424...

The NSW Supreme Court's decision in ISPT Pty Ltd v Chief Commissioner of State Revenue addresses whether a taxpayer's acquisition of a 19.46% interest in a private landholding unit trust must be aggregated with a previously acquired 75.8% interest obtained when the trust was still a public landholder.

Significant stamp duty and land tax changes have been proposed in a number of Australian states and territories, with ramifications for property acquisition and development...

Factors relevant to granting extension of time - to include work-related text messages as tax deductions.

The Australian government has released exposure draft legislation to implement key aspects of Pillar Two of the OECD/G20 international tax reforms...

The 2026 Federal Budget introduces a fundamental shift in Australia's tax treatment of pre-CGT assets, ending decades of tax-free capital growth from 1 July 2027. This change, combined with broader property tax reforms including the removal of negative gearing on existing properties and the 50% CGT discount...

The final FY2025-26 state budgets have been delivered, with Western Australia publishing their budget on 19 June 2025, and the New South Wales, Queensland, and Australian Capital...

On 3 December 2025, the Full Court Federal Court handed down its judgment in Commissioner of Taxation v Hicks [2025] FCAFC 171.

The Guideline finalises the ATO compliance approach towards the allocation of profits from professional firms to an IPP.

作为一个安全、稳定和繁荣的营商目的地，澳大利亚拥有透明的监管环境、强大的机构群体和良好的治理。值得注意的是，世界银行发布的《

Need for multinational groups to prepare for and manage revenue authority scrutiny.

Case Update: New South Wales (NSW) Supreme Court holds Uber not liable for payroll tax on amounts paid to drivers, as payments are not deemed to be wages

The Australian Taxation Office (ATO) finalised an update to its income tax ruling regarding the definition of employee to include guidance on SG obligations. Additionally, it has withdrawn Superannuation Guarantee...

The new foreign resident capital gains withholding tax will apply to certain transactions entered into from 1 July 2016.

In this case, in the ATO's view, the taxpayer sought to negate the consequences of a settlement of the group's tax audit by restructuring and obtaining a refund of franking credits derived on paying the settlement amount.