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Bendel decision | ATO appeals and updates Decision Impact Statement

20/03/2025

The Commissioner has sought special leave to appeal the Full Federal court decision that unpaid present entitlements are not loans for the purpose of Division 7A. Since the appeal application has been made, the Commissioner has released a decision impact statement outlining their approach to Division 7A in the interim, pending the outcome of the […]

Media release | SW promotes two new Assurance & Advisory Partners

17/03/2025

SW Accountants & Advisors (SW) is pleased to announce the promotion of Amy Zhang and Brent Sheers to Partner within the Assurance & Advisory Division. Their dedication, technical expertise, and commitment to excellence have been instrumental in driving success for both the firm and its clients. Mr Duane Rogers, CEO of SW said: “These promotions […]

2024 HERDC specifications released: Key updates & audit requirements

12/03/2025

The final Higher Education Research Data Collection (HERDC) specifications for the collection of 2024 data have been released. It’s a great outcome to have further clarification on the treatment of Shared Income to Non-Higher Education Providers. The main changes between the 2023 specifications and 2024 specifications are as follows:  Each HEP must arrange for an […]

Corporate Tax Update

27/02/2025

Join our 2025 Corporate Tax update seminar to ensure you are up to date with the latest developments in corporate and international income tax. Our seminar will be delivered in an interactive format with SW expert Daren Yeoh, Tax Director, Antony Cheung, Senior Tax Manager, Yang Shi, Tax Director and Christine Krause, Director, Audit & […]

Employment Taxes Update 2025

26/02/2025

At our annual Employment Taxes update for the Not-for-profit, Government and Corporate sectors, our experts delve into the ever-evolving world of employment taxes to help you stay ahead in this dynamic field.    Our experts provided an update on: Expert speakers Stephen O’FlynnDirectorSW Paul HumDirectorSW Sam MorrisDirector SW Kirsty McDonnellDirector SW Vanessa PriestDirector SW Justin BatticciottoAssociate Director SW Rahul […]

Division 7A & UPEs | Federal Court rejects ATO view

21/02/2025

The Full Federal Court decision in the Bendel appeal1 has significant implications for Division 7A, overturning the Commissioner’s long-standing position that treats unpaid present entitlements as loans. Background The Full Federal Court has unanimously dismissed the Commissioner’s appeal from the AAT decision in the Bendel case in its judgement handed down on 19 February 2025.  […]

Federal Budget 2025/26 Business Webinar

17/02/2025

With the Federal Budget set to be delivered on Tuesday, 25 March 2025, the big question is: What’s on the table for businesses, industries, and communities across Australia? Australia is facing significant economic challenges, and some predict a difficult time ahead. With inflation, tariffs, interest rates, the cost of living, and housing pressures rising—alongside a decline in exports—Australians want […]

Media release | SW Accountants & Advisors expands Sydney presence with strategic merger 

13/02/2025

SW Accountants & Advisors (SW) is proud to announce the upcoming addition of Kreston Stanley Williamson (KSW), a respected Sydney-based firm, to our growing national network, effective 3 March 2025. This merger represents another important milestone in our continued expansion, further strengthening our capabilities and commitment to providing top-tier service to clients across Australia.  Duane […]

Land Tax Assessments 2025 | What you need to know

07/02/2025

The Land Tax Assessments for 2025 are being issued by the relevant State Revenue Offices (SRO). Are they correct and are you paying too much Land Tax? Usual Land Tax Assessment process Each Council/Shire engages a Licensed Valuer for the purpose of valuing each property in their municipality in respect of: If you conduct any […]

NFP self-review return due 31 March 2025 – How to lodge 

30/01/2025

The NFP self-review return is a new annual reporting requirements for non-charitable NFPs with an active ABN. Relevant NFPs should lodge the return annually to confirm their eligibility to self-assess their income tax exempt status. For NFPs with a standard year end of 30 June, the return must be lodged by 31 October each year. […]