Many businesses in Australia are trading online as part of their overall strategy, but not as their complete model.

In the Budget, ATO received funding for compliance programs and the extension of Project Wikenby style investigations.

In its recent decision in Walton v ACN 004 410 833 Limited (formerly Arrium Limited) (in liquidation) [2022] HCA 3 (Walton), the High Court of Australia held, in a split decision, that the mandatory