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Article Managing fraud & inappropriate workplace behaviour: What People & Culture teams need to get right Workplace misconduct and internal fraud are becoming more complex, more frequent, and harder to resolve quietly. For People & Culture teams, the pressure sits in two places at once protecting your people and your culture, while making sure any investigation is fair, impartial, and able to stand up to scrutiny. A rising challenge for employers […] 06/08/2026
Article Victoria’s new Minimum Financial Requirements for domestic builders From 1 July 2026, there are new Minimum Financial Requirements (MFR) mandated in the Building Act 1993 that apply to domestic builders in Victoria and will be administered by the Building and Plumbing Commission (BPC). The new regime sits alongside the usual financial requirements imposed by builders’ insurers. For many domestic builders, the practical impact is […] 05/08/2026
Submissions Trust in the detail: SW calls for a fairer 30% minimum tax on discretionary trusts SW has lodged a submission with Treasury (read here) on the proposed 30% minimum tax on discretionary trusts, urging targeted changes to prevent ‘fixed’ commercial structures being swept in and to remove a punitive 60% double-tax on corporate beneficiaries. Introduction In the 2026–27 Federal Budget, the Government announced a 30% minimum tax on discretionary trusts, […] 31/07/2026
Article Five red flags that could indicate fraud in your business Fraud warning signs can hide in everyday transactions, supplier records, payroll data, and approval workflows. Knowing what to look for can help your business identify financial irregularities early, strengthen internal controls, and respond before losses escalate. Fraud does not always begin with a dramatic event but can appear as a duplicated invoice, an unexplained change […] 30/07/2026
Article Fraud and integrity risks in property & construction: Why pressure in the market is increasing the risk profile Australia’s property and construction sector is continuing to operate in a difficult environment. Developers, builders, contractors, and investors are managing elevated costs, constrained feasibility, tighter funding conditions, labour pressures, and changing demand across different parts of the market. The pressure is not uniform. The housing supply challenge remains national, but the conditions differ across states. […] 27/07/2026
Article Victorian SRO updates duty ruling for incorporated associations The Victorian State Revenue Office (SRO) has released Revenue Ruling DA‑020v2, replacing the long-standing DA‑020 ruling on duty treatment for incorporated associations and amalgamations of incorporated associations. The new ruling took effect on 20 July 2026 and reflects the current legislative framework under the Associations Incorporation Reform Act 2012 (Vic) (AIR Act). While the practical […] 27/07/2026
Article The risks Boards are talking about: Fraud, financial crime & integrity challenges in the energy & mining sector The energy and mining sector is no stranger to risk. Commodity price volatility, geopolitical uncertainty, regulatory change, and increasing stakeholder expectations all require careful navigation. However, alongside these challenges, another trend is emerging: fraud, financial crime, and integrity risks are receiving greater attention from Boards, Audit & Risk Committees, and executive teams than ever before. […] 24/07/2026
Article The 5 fraud & finance crime risks property fund managers should be discussing in 2026 Property fund managers operate in an increasingly complex environment. Alongside market pressures, rising investor expectations, and regulatory change, fraud risks are evolving in both sophistication and impact. While many fund managers have established control frameworks, recent developments suggest that traditional fraud risk assessments may no longer be sufficient on their own. From financial crime and […] 23/07/2026
Article Assumed tax liabilities: What counts as consideration for land transfer duty? The State Revenue Office of Victoria (SRO) has released Revenue Ruling DA-070 to address when assumed tax liabilities form part of the consideration for a transfer of land. The ruling takes effect from 17 August 2026. Key principle Under the Duties Act 2000 (Vic), duty is charged on the dutiable value of property, defined as […] 22/07/2026
Article NSW expands surcharge purchaser duty relief for build-to-rent and retirement villages In a significant shift in foreign investor taxation policy, the New South Wales Government has enacted legislation providing relief from foreign purchaser surcharge duty for certain build-to-rent (BTR) and retirement village projects. The measures form part of the Government’s broader housing supply strategy and are intended to encourage institutional investment in long-term rental accommodation and […] 14/07/2026
Article Proposed testamentary trust rules: Understanding the 30% minimum tax exemption The Federal Government has announced that discretionary testamentary trusts established for genuine testamentary purposes will be exempt from the proposed 30% minimum tax. For discretionary testamentary trusts established on or after 1 July 2028, the exclusion will only apply to trusts that can only benefit individuals and income tax exempt entities. What is considered ‘genuine […] 25/06/2026
Article AML/CTF: Immediate action required for the real estate & property sector Significant changes to Australia’s AML/CTF regime will directly impact the real estate and property sector from 1 July 2026. While these reforms have been building for some time, recent enforcement activity highlights the consequences of getting it wrong. What this means for you If your business is involved in property transactions or related advisory services, […] 24/06/2026
Article Payday Super is nearly here: What employers need to do From 1 July 2026, Payday Super will be in force. Employers must pay super at the same time as salary and wages, replacing the previous quarterly regime. Contributions must be received by the employee’s super fund within 7 business days of payday. With Payday Super commencing on 1 July 2026, employers have limited time to […] 23/06/2026
Article Know your consumer: ATO’s new draft ruling for GST cross-border supplies On 10 June 2026, the ATO released draft ruling GSTR 2026/D1 (‘the ruling’) which is intended to replace GSTR 2017/1. The draft ruling provides updated guidance on determining when an overseas supplier is making cross-border supplies of services, digital products, or rights to an ‘Australian consumer’ and, therefore, making supplies connected with Australia for GST […] 18/06/2026
Article ATO finalises guidance on when ancillary funds ‘provide a benefit’ Following our earlier analysis of draft Taxation Determination TD 2025/D3, the Australian Taxation Office (ATO) has now finalised its guidance with the release of Taxation Determination TD 2026/3. The determination confirms the ATO’s view on when an ancillary fund ‘provides’ a benefit and provides further clarification on the role of legally binding commitments when assessing […] 17/06/2026
Article First-wave sustainability reporting in Australia: Practical lessons from ASIC and SW’s team of experts As Australia’s first mandatory sustainability reports reach the market, early experience shows that organisations that start early and focus on material climate-related risks and opportunities, governance, data, and documentation will be better placed to meet reporting and assurance expectations under Chapter 2M and AASB S2. Introduction Australia’s first mandatory sustainability reports have now been lodged, […] 15/06/2026