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SW wins Outstanding Integrated Marketing Campaign at the 2025 AGRIAs

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SW celebrates 90 years of growth and lasting relationships

SW is proud to mark a significant milestone in 2025 - 90 years of excellence and strong partnerships.

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Sustainability Reporting webinar series

Discover the latest in sustainability reporting with our experts in the latest trends and advancements in ESG. 

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Australia's best kept accounting secret

Discover why SW is Australia's best kept accounting secret.

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Our CTS Pillar Two software

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About SW

We are an independent, Australian-owned accounting and advisory firm with a 90-year history and over 400 people, operating nationally from offices in Brisbane, Melbourne, Perth and Sydney. Of all national practices in Australia, we rank 9th. (AFR Top 100 Accounting Firm)
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Our expertise

As a full service advisory and accounting firm, we provide expertise across assurance, business advisory, corporate finance, tax, private clients and wealth management services. Industries that are important for bilateral trade, investment and economic prosperity for both Australia and Asia are supported by our firm.
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Article ATO Draft Determination TD 2025/D3: New guidance on when ancillary funds ‘provide a benefit’  On 12 November 2025, the ATO released draft Taxation Determination TD 2025/D3, offering the first detailed guidance on when ancillary funds are considered to ‘provide a benefit’.  The draft provides the first comprehensive guidance on when private and public ancillary funds ‘provide a benefit’ under the Taxation Administration (Private Ancillary Fund) Guidelines 2019 and the Taxation Administration (Public Ancillary Fund) Guidelines 2022 (collectively, the Guidelines).  […] 15/12/2025
Article ATO and income splitting – this time its personal The Australian Taxation Office (ATO) has issued Practical Compliance Guideline PCG 2025/5, a reminder that taxpayers are at risk of audit if personal services income is split to reduce tax.  The ATO has indicated that even if your business satisfies the statutory Personal Services Income (PSI) rules and operates as a Personal Services Business (PSB), your overall tax position may still be classified as either […] 12/12/2025
Article Watt a relief! Capital gains relief for foreign investors in energy sector The Federal Court of Australia has handed down its decision in YTL Power Investments Limited v Commissioner of Taxation [2025] FCA 1317, ruling in favour of YTL Power (the Taxpayer) and holding that the infrastructure assets did not constitute real property.  The Taxpayer was successful in arguing that the leased electricity infrastructure situated on owned and leased land did not constitute “real property situated in Australia (including a lease of land)” and accordingly the shares disposed were not “taxable […] 03/12/2025