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State Budget VIC State Budget 2025/26 State Government focuses on balancing the operating budget and providing cost of living relief for families, but questions remain over how the States ballooning debt burden will be significantly reduced by this Budget. Our experts explore the key takeaways from the 2025/26 Victorian State Budget and answer what’s on the table for businesses, industries and […] 22/05/2025
Events Financial Reporting webinar series 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 […] 22/05/2025
Article Simplify employee share schemes reporting with the CTS ESS Toolkit The Australian Taxation Office (ATO) has upcoming reporting obligations for entities offering employee share schemes (ESS). Find out how the Complete Tax Solutions Employee Share Scheme (CTS ESS Toolkit), our ATO-approved software, can help you meet these requirements efficiently and accurately. Upcoming ATO reporting obligations The ATO requires employers who issue shares or share options […] 08/05/2025
Events Funds Tax & Accounting technical training In the lead up to financial year-end, our experts offer an online tax and accounting training session specifically for funds. The session will deliver a deeper insight into the technical and information requirements when preparing accounts, demonstrate how tax components are calculated and common accounting vs. tax differences. Our fund experts will help you better […] 07/05/2025
Firm news Media release | SW welcomes Matthew Hingeley as our new Perth Partner SW Accountants & Advisors is pleased to announce the appointment of Matthew Hingeley as Partner in the Audit and Advisory Division, based in the firm’s Perth office. Matthew will commence his new role on 1 May 2025. Matthew brings over two decades of experience from both Big Four and mid-tier accounting firms, with a strong […] 30/04/2025
Article Late NFP self review return lodgement: ATO suspends penalties The ATO has introduced an annual self-review return requirement for non-charitable NFP organisations with an active Australian Business Number (ABN) to confirm their eligibility for income tax exemption. The inaugural NFP self-review return for the 2023–24 income year was due by 31 March 2025.  Please refer to our previous article for details on the questions […] 15/04/2025
Firm news Media release | SW wins at Beaton’s Client Choice Awards, recognised across five categories For the 8th consecutive year, SW has been recognised as a finalist in Beaton’s Client Choice Awards, solidifying its position as one of the leading accounting and consulting firms across Australia and New Zealand. This year, SW proudly took home the award for Best Provider to Financial & Insurance Services and was a finalist in […] 27/03/2025
Article Things SGEs should know ahead of new CbC reporting season Significant global entities (SGEs) face stricter Country-by-Country (CbC) reporting in 2025 with new formats, tighter exemptions, public disclosures, and harsher penalties. 2025 marks an important year for SGEs in respect of their CbC reporting obligations. The compliance standards have significantly heightened due to several developments in the Australian CbC reporting regime, including: Here’s what you […] 24/03/2025
Firm news SW Celebrates 90 Years of growth and lasting relationships  SW is proud to mark a significant milestone in 2025—90 years of excellence and strong partnerships. The firm’s origins date back to 1935 with the founding of Hughes Fincher Moore Stephens, the antecedent firm of SW and the Australian member of Moore Stephens. Since then, SW has built a reputation for delivering expert advice and […] 21/03/2025
Article Pillar Two FAQs: Key Insights on the Global Minimum Tax Pillar Two introduces a global minimum tax framework aimed at ensuring multinational enterprises pay a fair level of tax, regardless of where they operate. This FAQ section addresses key questions about its implementation, impact on businesses, and compliance requirements. Whether you’re looking for insights on effective tax rates, reporting obligations, or exemptions, you’ll find clear […] 20/03/2025
Article Bendel decision | ATO appeals and updates Decision Impact Statement 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 […] 20/03/2025
Firm news Media release | SW promotes two new Assurance & Advisory Partners 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 […] 17/03/2025
Article 2024 HERDC specifications released: Key updates & audit requirements 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 […] 12/03/2025
Events Corporate Tax Update 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 & […] 27/02/2025
Events Employment Taxes Update 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 […] 26/02/2025
Article Division 7A & UPEs | Federal Court rejects ATO view 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.  […] 21/02/2025