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beaton Client Choice Awards 2022 Finalists

17/03/2022

We are pleased to announce that, for the 5th consecutive year, SW is a finalist in the beaton Client Choice Awards Best Accounting & Consulting Firm ($50m – $200m revenue) category. We are also finalists again for Most Innovative Firm and, in recognition of the value we place on client service, a finalist for Best CX Firm. […]

Employee Share Schemes: Deductibility of expenses

08/03/2022

While draft ATO determination rules out immediate tax deductions for fees incurred to establish an employee share scheme, ongoing associated expenses may remain deductible. On 23 February 2022, the Commissioner released Draft Determination TD 2022/D2, addressing the deductibility of expenses incurred when establishing and administering an Employee Share Scheme (ESS). The Commissioner has stated expenses […]

Trust distributions - the game has changed

24/02/2022

On 23 February 2022 the Commissioner released three draft administrative pronouncements and one Taxpayer Alert which could significantly impact on trust distributions and how they are taxed.   The contents of these pronouncements are both voluminous and complex and are still being digested, but essentially relate to the Commissioner’s views on the operation of two integrity […]

Guardian case - section 100A win for the taxpayer

23/02/2022

In December 2021, the Federal Court handed down its decision in Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619. The court found in favour of the taxpayer in relation to the application of section 100A. There is little guidance around the application of section 100A particularly in respect […]

What can you claim working from home?

22/02/2022

As we continue to work from home and emerge from Covid-19, many employers will continue to provide a hybrid working arrangement for employees, that is, a mix of working from home (WFH) and working from the employer premises. Careful consideration, planning and record keeping should be undertaken throughout this financial year in respect of work […]

Employee or contractor? High Court decisions

22/02/2022

On 9 February 2022, The High Court of Australia delivered two long-awaited decisions to confirm the primacy of the written agreement and the importance of contractual terms when determining whether a worker is an employee or independent contractor. This has highlighted a shift away from the checklist type multi-factorial test, where a valid agreement exists. […]

Business advisory

17/02/2022

Our experienced team work closely with business owners, management teams, directors and boards to provide practical support for your growth and success. Sustaining or expanding a successful business requires a relationship with a trusted advisor. In real terms, we know that you want someone that you can have the challenging conversations with in relation to […]

Federal Budget Webinar 2022/23

14/02/2022

With the Federal election around the corner, how will the Federal Budget support Australia’s economic recovery and encourage sustainable growth? Covid-19 continues to present significant challenges with labour shortages, supply chain issues and inflationary pressures. Australian businesses want to know how Treasurer Josh Frydenberg will tackle our economic recovery. Join us for the 2022/23 Federal […]

Employment Taxes update 2022

14/02/2022

At our annual Employment Taxes update for the Not-for-profit, Government and Corporate sectors we reviewed the latest tax news and the employment taxes impacts of the COVID-19 pandemic. During these webinars our tax experts provided an update on: New and topical developments including recent cases and ATO FBT compliance activity FBT recap and hot topics […]

Innovations & regulation – the future of crypto

11/02/2022

As cryptocurrency moves beyond the periphery of financial services into the mainstream, most people now understand the basics of crypto, but its independence from regulated systems and the pace of its evolution remain problematic for governments. Since the first transaction of bitcoin in 2009, new cryptocurrencies, networks, platforms and brokers have been established and continue […]