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Tax Trusts & section 100A | Commissioner draws first blood On 19 September 2022, the Federal Court (single Judge) handed down a decision on section 100A of the Income Tax Assessment Act 1936 (ITAA36) which supports the expansive interpretation in the ATO’s draft guidance (Taxation Ruling TR 2022/D1) released in February this year. There are a number of cases pending in relation to this controversial […] 29/09/2022
Webinar 2022 SW Agri Connect Trade Forum We’re excited to bring back the SW Agri Connect Trade Forum, promoting connection and trade in the Agribusiness, Food and Beverage sector. With natural disasters and a pandemic continuing to cause disruption to the industry, plus an outbreak of foot and mouth disease raising concerns, we’re bringing together Agribusiness leaders and sector players to help […] 29/09/2022
Article ATO Tax Ruling – ‘Games and sports exemption’ TR 2022/2 The ATO has revised its guidance on the games and sports income tax exemption for not-for-profit clubs. While the application of the exemption has not changed, Taxation Ruling 2022/2 does provide further clarifications and references the Word Investments High Court case. This ruling replaces Taxation Ruling 97/22, which has now been withdrawn. TR 2022/2 relates […] 26/09/2022
Federal Budget Federal Budget FY23 Business Survey & Webinar What will the Federal Budget 2022/23 deliver to support you, your business and your industry? A change in government for the first time in nine years, further interest rate increases expected, staffing shortages, supply chain issues and rising business costs – our fourth Federal Budget in two years will need to deliver for Australian businesses, and […] 21/09/2022
Article Land transfer duty – Acquisition of economic entitlements in relation to land (service fees) The State Revenue Office of Victoria (SRO) recently released a draft Ruling on the operation of the economic entitlement provisions contained in the Duties Act 2000 (Duties Act). Our experts look at whether the guidance provides clarity for the property industry and investors. On 30 August 2022 the State Revenue Office of Victoria (SRO) released […] 12/09/2022
Firm news SW shortlisted for the Interior Design Excellence Awards (IDEA) We are pleased to announce that SW’s new Melbourne office has been shortlisted for the 2022 Interior Design Excellence Awards (IDEA) in the Workplace Over 1000 sqm category. In 2021, SW worked closely with designers PTID and fitout and construction specialists SHAPE Australia to carefully design office spaces that streamline visual design elements and our […] 08/09/2022
Firm news Future focused technology design at SW Between August 2021 and March 2022, the SW team undertook a significant office refresh project for the Melbourne, Sydney, and Brisbane offices. As part of this project, the technology across locations was was redesigned for future working. Barney Ling, Head of Information Technology at SW has compiled a detailed report on the key technology objectives […] 08/09/2022
Article Corporate Collective Investment Vehicle Regime (CCIV) Now that we are in the 2023 financial year, it is important for fund managers to consider the opportunities of the Corporate Collective Investment Vehicle Regime (CCIV), which came in to effect from 1 July 2022, when considering the structure of new and even existing investments.   The CCIV regime provides a new type of […] 31/08/2022
Article Australia-India: removal of double taxation of offshore technical services The Australian Government has released draft legislation to remove the double taxation of technical services provided remotely by Indian businesses (offshore services) to customers in Australia. In April 2022, the Australia-India Economic Cooperation and Trade Agreement (AIECTA) was signed to strengthen the relationship between the two countries, facilitate bilateral trade and create opportunities for workers […] 18/08/2022
Events Emerging Property Fund Managers series Developing tomorrow’s leaders today For the sixth year, we deliver an interactive 5-part seminar series to aspiring and emerging leaders in the Property Fund Management sector, with direct access to leading industry experts and their experience, strategic industry insights and pitfalls, and key issues ranging from structuring, debt and equity through to legal and compliance. […] 17/08/2022
Article Proposed changes to Australia’s thin capitalisation rules The Government proposes to amend Australia’s existing thin capitalisation rules to limit interest deductions for multinational enterprises. Our modelling indicates one in four multinational enterprises (MNE’s) could be negatively affected by the changes. These amendments are part of a consultation paper released by the Treasury in line with the Government’s commitment to address tax avoidance […] 17/08/2022
Article Significant Investor Visa Funds – compliance audit One of several recent changes to the Migration (IMMI 15/100: Complying Investments) Instrument 2015 regarding complying assets for SIV funds included the requirement to audit the compliance of the fund with the Complying Investments Framework. From 1 July 2021, fund managers of SIV compliant funds are required to appoint an external auditor to annually audit […] 17/08/2022
Article SW talks Australian stablecoins with Novatti The volume of digital payments, and ownership and trading in cryptocurrency, stablecoins and other digital assets, has grown exponentially in Australia over the last few years with extreme highs in cryptocurrency values, price crashes and high profile failures as this relatively new sector develops. Increased usage has led to a raft of new products and […] 08/08/2022
Webinar Property webinar series – SW & Re-leased SW and property management tech company, Re-leased present a national property webinar series across a range of topics for property management professionals. The series engages highly experienced speakers to bring you the latest trends, opportunities and thinking from across the sector. Each session runs up to 1-1.5hrs, includes panel discussion and audience Q&A. Upcoming event […] 12/07/2022
Article Franchising Code – Compilation 8 A further version of the Franchising Code of Conduct has been released, which incorporates all the recent amendments into a new compilation of the Franchising Code. This is called Compilation 8 and Franchisors must guarantee Compilation 8 is used when providing disclosure. As you may remember from our recent article Changes to the Franchising Code, on […] 30/06/2022
Article Changes to the Franchising Code Are you a franchisor? By 14 November 2022, you will be required to upload key disclosure information to the Franchise Disclosure Register for prospective franchisees to view. The Franchise Disclosure Register is a free self-service tool to help prospective franchisees make informed decisions before entering into a franchise agreement. It gives prospective franchise buyers, current franchisees and professional advisers […] 30/06/2022