
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 […]
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 […]
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. […]
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 […]
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 […]
05/09/2025
If you’re part of a multinational enterprise group operating in Australia, new Global and Domestic Minimum Tax (Pillar Two) lodgement requirements are on the horizon. From 30 June 2026, Australian subsidiaries, consolidated groups, and joint ventures will need to determine whether they fall within scope, and when exemptions apply. At SW, we’re already helping clients […]
03/09/2025
The ATO has released draft Legislative Instrument LI 2025/D17, which specifies when certain entities are exempt from lodging domestic Pillar Two forms. However, this exemption does not apply to the Global Information Return (GIR). The purpose of the instrument is to help multinational enterprise groups reduce compliance costs by removing the need to lodge certain […]
26/08/2025
The High Court has handed down its long-awaited decision in Commissioner of Taxation v PepsiCo, Inc [2025] HCA 30 (PepsiCo), with a 4–3 majority finding in favour of the Taxpayer in the protracted ‘embedded’ royalty dispute with the Commissioner. The High Court has, by a 4-3 majority, dismissed the Commissioner’s appeal ruled in favour of […]
22/08/2025
The ATO released new guidance helping large multinational companies navigate their obligations under Pillar Two tax rules. While these companies face additional paperwork and potential penalties, the ATO is taking a lenient approach during the transition period for businesses making genuine compliance efforts. Overview Draft Practical Compliance Guideline PCG 2025/D3 outlines the ATO’s transitional compliance […]
21/08/2025
The regulator AUSTRAC has launched civil penalty proceedings against an NSW community club for serious and systemic non-compliance with Australia’s Anti-Money Laundering and Counter-terrorism Financing (AML/CTF) requirements. Weaknesses of the AML/CTF program: Each contravention attracts a maximum civil penalty between $21m and $31.3m. Key learnings include: How SW can help SW will continue to monitor […]