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Full Federal Court confirms hospital, university & shopping centre car parks can be 'commercial' for FBT purposes

01/05/2026

In Commissioner of Taxation v Toowoomba Regional Council [2026] FCAFC 50, the Full Federal Court delivered a significant reversal, closing the door opened by Logan J. Allowing the Commissioner’s appeal, the Court confirmed that the Grand Central Shopping Centre car park in Toowoomba is a ‘commercial parking station’ for FBT purposes, reinforcing the Australian Taxation […]

Financial Reporting webinar series

30/04/2026

Dive into the latest developments in financial reporting with our webinar series. From accounting standard changes to regulatory updates, gain insights to navigate the complexities of reporting effectively in today’s ever-evolving financial landscape. Our experts will provide you with topical content of relevance as well as an update on what’s new in financial reporting, including […]

Corporate Tax update

30/04/2026

Join our 2026 Corporate Tax update seminar to ensure you are up to date with the latest developments in corporate tax. Our seminar will be delivered in an interactive format with SW experts Daren Yeoh, Tax Director, Antony Cheung, Associate Director and Ross Kelly, Transfer Pricing Manager. Our speakers will equip you with invaluable insights […]

Full Federal Court confirms capital treatment for subdivided farmland

28/04/2026

Engaging a developer to subdivide and sell long-held farmland does not, by itself, mean the landowner is carrying on a business or running a profit-making scheme. The Full Federal Court’s decision in Commissioner of Taxation v Morton [2026] FCAFC 31 reinforces that, on the right facts, sale proceeds can remain capital — not assessable revenue […]

Foreign investors in the firing line: Treasury’s expanded CGT regime

21/04/2026

Treasury is proposing a significant expansion of Australia’s foreign resident capital gains tax (CGT) regime, materially increasing the tax exposure and exit risk for foreign investors with Australian land‑connected assets. Treasury has released draft legislation that would materially widen the scope of assets subject to Australian capital gains tax by broadening the definition of taxable […]

PDAs in public: When your property development arrangement gets the ATO’s attention

16/04/2026

The ATO has released Practical Compliance Guideline 2026/D2, outlining its risk framework for property development arrangements (PDAs), with a particular focus on long-term projects involving related parties and identifying what it considers high and low risk structures. Following public consultation and the release of Taxpayer Alert TA 2026/1, which we discussed in a previous alert here, this […]

How the ATO’s Fuel Response Plan can support your business in 2026

10/04/2026

On 30 March 2026, the Australian Government announced the National Fuel Security Plan. From 1 April 2026, the Australian Taxation Office (ATO) is administering several temporary measures, including a reduction in fuel excise duty by 32 cents per litre for 3 months, as well as changes to fuel tax credit rates. Effective from 1 April […]

Sustainability Reporting webinar series 2026

09/04/2026

Discover the latest in sustainability reporting through our Sustainability Reporting webinar series. Join our complimentary three-part webinar series to explore the newest trends and advancements in the field. Our experts will provide insights and actionable knowledge that will empower your organisation to navigate the evolving landscape of sustainability reporting. Some key topics include: Webinar details […]

SEPL case update: Ownership vs employment implications for fringe benefits tax

02/04/2026

The Full Federal Court has confirmed that no fringe benefits tax (FBT) is payable in the SEPL Pty Ltd case, restoring the Administrative Appeals Tribunal’s (AAT) earlier decision. This ruling is particularly significant for family‑owned and private business groups, as it clarifies how everyday arrangements can trigger, or avoid, substantial FBT exposure. The case emphasises […]

SW recognised as a finalist in 2026 Beaton Client Choice Awards across three categories

30/03/2026

For the ninth consecutive year, SW Accountants & Advisors has been recognised as a finalist in the Beaton Client Choice Awards, reflecting continued strong client feedback as the firm operates at a growing national scale. As SW continues to grow in size and complexity, this recognition reinforces the firm’s ability to maintain high‑quality client outcomes […]