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Article Watt a relief! Capital gains relief for foreign investors in energy sector The Federal Court of Australia has handed down its decision in YTL Power Investments Limited v Commissioner of Taxation [2025] FCA 1317, ruling in favour of YTL Power (the Taxpayer) and holding that the infrastructure assets did not constitute real property.  The Taxpayer was successful in arguing that the leased electricity infrastructure situated on owned and leased land did not constitute “real property situated in Australia (including a lease of land)” and accordingly the shares disposed were not “taxable […] 03/12/2025
Article Build-to-rent developments: ATO draft updates to GSTR 2012/6 On 5 November 2025, the ATO issued a new draft taxation ruling GSTR 2012/6DC (‘the ruling’) expanding on existing principles provided in GSTR 2012/6 – Goods and services tax: commercial residential premises.   The draft ruling provides further clarity on how existing principles apply to build-to-rent (‘BTR’) developments, determining the status of occupants, and the characteristics […] 20/11/2025
Article SW International Partners Conference (SWIPC) 2025 SW International held SWIPC 2025 from 18–20 November in Sydney, Australia, bringing together more than 150 Partners from across the network for three days of collaboration, strategic discussion, and cross-regional engagement. The conference also celebrated two major milestones: the 10-year anniversary of SW Australia as a member of SW International and the 20-year anniversary of […] 18/11/2025
Events 2025 SWIPC | Additional information 13/11/2025
Firm news Media release | SW wins Outstanding Integrated Marketing Campaign at the 2025 AGRIAs SW Accountants & Advisors (SW) has been recognised with the Outstanding Integrated Marketing Campaign (Graduate Intake Under 50) award at the 2025 Australian Association of Graduate Employers (AAGE) Graduate Recruitment Industry Awards (AGRIAs) for its graduate campaign, Discover Endless Possibilities.  Duane Rogers, CEO of SW, said: “Launching ‘Discover Endless Possibilities’ demonstrated our focus on creating […] 12/11/2025
Article Victoria’s State Taxation Further Amendment Bill 2025: What you need to know On 14 October 2025, the Victorian Government introduced the State Taxation Further Amendment Bill 2025 (the Bill) which is a wide-ranging legislative package that amends several key Acts affecting property, land tax, congestion levies, building permits, and more. Key legislative changes Commercial and Industrial Property Tax Reform Act 2024 The Bill makes targeted amendments to the Commercial and […] 05/11/2025
Firm news Media release | SW Accountants & Advisors welcomes Andrew Jones as Consulting Director, Sydney Corporate Finance SW Accountants & Advisors is delighted to announce the appointment of Andrew Jones as Consulting Director in our Corporate Finance team in Sydney. Andrew brings over thirty years’ experience advising clients on M&A and capital raising deals, having worked with ASX-listed companies, multinationals, private businesses, private equity funds, and other financial investors. Duane Rogers, CEO […] 31/10/2025
Article Payday Super: Implications for employers & payroll operations New Payday Super legislation will mean employers now have about eight months to prepare their systems and processes. The requirements are expected to intensify Australian Taxation Office (ATO) scrutiny and increase administrative workloads for payroll.  After months of anticipation, on 9 October 2025, the Australian Treasury introduced legislation to Parliament to implement the Government’s Payday […] 29/10/2025
Article Private groups – ATO identifies key focus areas for FY25 & FY26 On 22 September the Australian Tax Office (ATO) published the key compliance focus areas it will be targeting when reviewing privately owned and wealthy groups for the 2025 and 2026 financial years. The ATO has signalled increased scrutiny across governance, trusts, CGT concessions, and more. The ATO’s aim, in publicising its programs and focus areas, […] 23/10/2025
Article Superannuation changes to Division 296 tax Treasurer Jim Chalmers has significantly watered down the government’s proposed $3m superannuation tax amid criticism from tax experts and investors. The government has confirmed several important changes to the Division 296 proposed superannuation tax reforms. The updated measures aim to improve fairness while reducing the administrative burden and unintended impacts of the original proposal. We’ve […] 16/10/2025
Events 2025 Australia National Conference – CCCA Energy & Resources Committee  Date: 9–11 November 2025 Location: Crowne Plaza Hobart, Tasmania  SW will be co-hosting the 2025 Australia National Conference of the CCCA Energy & Resources Committee, alongside the CCCA Melbourne Branch. The event will bring together leaders across government, industry, and academia to discuss developments in the energy and resources sectors, with a focus on sustainability, innovation, […] 14/10/2025
Article ASIC publishes new report on private credit in Australia On 22 September 2025, ASIC published a new report that details a high-level review on the private credit market in Australia.  The purpose of the report is for ASIC to give insights on what good operating practices look like and to share some improvements for some operators to adopt. It also highlights emerging risks and […] 10/10/2025
Article Crypto exchanges to require AFSL licences  The Federal Government has released draft legislation that will bring cryptocurrency exchanges and custody platforms under the Australian Financial Services Licence (AFSL) regime, marking a substantial shift in how digital asset platforms are regulated in Australia.   The reforms are designed to improve investor protection within an emerging sector as some platforms have ineffective risk management as […] 03/10/2025
Events Practical Guidance on Complying with the Global and Domestic Minimum Tax (Pillar Two) Regime Join our interactive seminar and stay ahead on the latest Pillar Two developments. Join us in Sydney for our in-depth Pillar Two seminar, delivered by SW tax experts Daren Yeoh (Partner and Corporate & International Tax Director), Kirsty McDonnell (Tax Director), Antony Cheung (Associate Director). This interactive session will provide practical guidance on the OECD’s […] 25/09/2025
Events Tax Effect Accounting Seminar Discover the latest updates in tax effect accounting with expert insights into accounting for income taxes. Our expert will provide you with topical content of relevance as well as an update on what’s new in tax effect accounting, including information about the following topics: Event details     Date Thursday 4 December 2025 Location Online […] 24/09/2025
Events Corporate and International Tax update Our 2025 Corporate and International Tax update seminar ensured you are up to date with the latest developments in corporate and international income tax. Our seminar was delivered in an interactive online format with SW Tax experts Daren Yeoh, Yang Shi, Kirsty McDonnell and Paul Hum. Our speakers equipped you with invaluable insights into the […] 24/09/2025