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Payday Super: Implications for employers & payroll operations

29/10/2025

New Payday Super legislation will mean employers now have about eight months to prepare their systems and processes. The requirements are expected to intensify Australian Taxation Office (ATO) scrutiny and increase administrative workloads for payroll.  After months of anticipation, on 9 October 2025, the Australian Treasury introduced legislation to Parliament to implement the Government’s Payday […]

Private groups – ATO identifies key focus areas for FY25 & FY26

23/10/2025

On 22 September the Australian Tax Office (ATO) published the key compliance focus areas it will be targeting when reviewing privately owned and wealthy groups for the 2025 and 2026 financial years. The ATO has signalled increased scrutiny across governance, trusts, CGT concessions, and more. The ATO’s aim, in publicising its programs and focus areas, […]

Superannuation changes to Division 296 tax

16/10/2025

Treasurer Jim Chalmers has significantly watered down the government’s proposed $3m superannuation tax amid criticism from tax experts and investors. The government has confirmed several important changes to the Division 296 proposed superannuation tax reforms. The updated measures aim to improve fairness while reducing the administrative burden and unintended impacts of the original proposal. We’ve […]

ASIC publishes new report on private credit in Australia

10/10/2025

On 22 September 2025, ASIC published a new report that details a high-level review on the private credit market in Australia.  The purpose of the report is for ASIC to give insights on what good operating practices look like and to share some improvements for some operators to adopt. It also highlights emerging risks and […]

Crypto exchanges to require AFSL licences 

03/10/2025

The Federal Government has released draft legislation that will bring cryptocurrency exchanges and custody platforms under the Australian Financial Services Licence (AFSL) regime, marking a substantial shift in how digital asset platforms are regulated in Australia.   The reforms are designed to improve investor protection within an emerging sector as some platforms have ineffective risk management as […]

Unlocking ROI in Franchising: The metrics that matter most

23/09/2025

As franchisors gather at the WA Franchise Legal Symposium, one theme consistently rises to the top of boardroom discussions: Return on Investment (ROI). For franchisors, ROI is more than a number, it is the measure of system health, franchisee confidence, and long-term sustainability. Why ROI is the ultimate KPI While revenue growth often takes centre […]

Federal Court of Australia rules annualised salary arrangements are not effective 

22/09/2025

The Federal Court of Australia, in a series of four cases involving Coles and Woolworths, ruled that both employers breached workplace laws by failing to correctly pay award entitlements to salaried managers.   The Court found that annual salaries cannot be used to offset overtime and penalties across pay periods, and that employers must meet award […]

R&D Tax Incentive: Updated online application form for registering R&D activities

19/09/2025

AusIndustry has made changes to the application form used for registering research and development (R&D) activities for the Research and Development Tax Incentive (R&DTI). On 15 August 2025, AusIndustry released an updated version of the application form for registering R&D activities on the R&DTI portal. This new form must be used for all future applications. […]

Victorian State Revenue Office clarifies land transfer duty on economic entitlements  

16/09/2025

The Victorian State Revenue Office (SRO) has provided some clarity on how service fees and beneficial ownership calculations impact land transfer duty obligations. With the rulings to take effect from 1 July 2025, the Victorian SRO issued draft revenue ruling DA-067 and final versions of revenue rulings DA-065 and DA-066 which consider the treatment of […]

Payroll tax and the gig economy: Uber seeks High Court appeal 

12/09/2025

Uber submits application to appeal the decision in Chief Commissioner of State Revenue v Uber Australia Pty Ltd [2025] NSWCA 172 which confirmed driver payments (2015–2020) were taxable wages, leaving Uber with over $81 million in payroll tax liabilities. What has happened On 1 August 2025, the Court of Appeal unanimously held that Uber’s payments […]