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Proposed changes to the definition of ‘employee’: Closing loopholes or opening uncertainty?

21/09/2023

Changing the definition of ‘employee’ in the Fair Work Act will reverse landmark High Court decisions establishing that ‘contract is king’, increasing uncertainty and risk for businesses of all sizes. On 4 September, the Fair Work Legislation Amendment (Closing Loopholes) Bill 2023 (Bill) was introduced into Parliament. Among the sweeping reforms proposed in the Bill, […]

Australia Taxation video series | 澳洲稅務系列

20/09/2023

SW experts have prepared a video series to tell you some important matters you need to know about taxation and wealth management in Australia. 信永中和專家為您講解有關澳洲稅務架構及資產管理既重要事項。 Best ways to structure for your investment and business in Australia | 找尋最佳澳洲投資及商業架構 Tax Residency & Capital Gain Tax | 澳洲稅務居民資產增值稅

Transfer pricing landscape and challenges | India & Australia perspective

19/09/2023

In today’s rapidly evolving business landscape, we are witnessing a significant shift in the dynamics of conducting business. The uncertainties surrounding established supply chains have prompted many countries to explore alternative business locations and trading partners. India and Australia have been two popular geographical choices of cross-border business investments, with investment opportunities re-growing during the […]

Payroll tax implications for medical practices - are you prepared?

05/09/2023

Followed by rulings in QLD and SA, the Victorian State Revenue Office and Revenue NSW have issued rulings that may subject many medical practices to payroll tax on practitioner payments processed through the practices. The NSW and VIC Revenue Authorities have recently published harmonised revenue rulings (Revenue Rulings PTA-041) following similar rulings in QLD and […]

Victorian capital raising | Risk of landholder duty and the Oliver Hume case

05/09/2023

The VCAT decision in Oliver Hume Property Funds v Commissioner of State Revenue held that units issued to investors under a capital raise via an Information Memorandum (IM) to fund the acquisition of a property in Victoria are to be aggregated as associated transactions for the purpose of the landholder duty rules.   This means that […]

Managed Investment Scheme consultation underway 

25/08/2023

Th regulatory framework for Managed Investment Schemes (MIS) are currently under review. The consultation paper seeks feedback on the existing regulation. The central objective of this review is to evaluate the adequacy and relevance of the existing regulatory structure, pinpoint regulatory gaps, and explore improvements to mitigate unwarranted financial risk exposure for investors. The review […]

Proposed income tax amendments for General Insurance Contracts

20/07/2023

Following the 2023/24 Federal Budget announcement to reduce the regulatory burden facing general insurers, the Australian Treasury released Exposure Draft legislation on 10 July 2023, to be applicable for income years starting on or after 1 January 2023.   Requirements for calculating tax liabilities that arise from general insurance contracts are set out in Division 321 […]

Paul Hum, Partner

18/07/2023

I lead the employment tax offering at SW, bringing 15 years of experience to my role and specialising in employment and payroll compliance. In recent years, I have focused on assisting some of Australia’s largest employers with complex payroll and employment tax matters. This includes helping clients correctly interpret their obligations and practically apply the […]

Family and Domestic Violence Leave extends to employees working for small businesses

12/07/2023

Effective from 1st August 2023, the coverage of paid family and domestic violence leave will be extended to employees working for small business employers (with fewer than 15 employees) that was previously limited to non-small business employers. From 1 February 2023, employees of non-small business employers (employers with 15 or more employees on 1 February […]

Laura Toscano, Partner

12/07/2023

I am a Risk Advisory specialist, offering a range of services across internal audit, risk management, governance, and compliance. I support and assist organisations to optimise and improve their operations and achieve business objectives. By evaluating and advising on decision-making processes, risk management practices, control mechanisms, and governance procedures, I provide valuable insights and guidance […]