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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 SWIPC 2025 The SW International Partner Conference (SWIPC) 2025 was recently held in Sydney, Australia, hosted by SW Accountants and Advisors. The event brought together professionals from SW offices across the international network to collaborate, share insights, and strengthen connections within the global SW community. As one of the most significant events on the SW calendar, SWIPC […] 18/11/2025
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
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
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
Article Unlocking ROI in Franchising: The metrics that matter most As franchisors gather at the WA Franchise Legal Symposium, one theme consistently rises to the top of boardroom discussions: Return on Investment (ROI). For franchisors, ROI is more than a number, it is the measure of system health, franchisee confidence, and long-term sustainability. Why ROI is the ultimate KPI While revenue growth often takes centre […] 23/09/2025
Article Federal Court of Australia rules annualised salary arrangements are not effective  The Federal Court of Australia, in a series of four cases involving Coles and Woolworths, ruled that both employers breached workplace laws by failing to correctly pay award entitlements to salaried managers.   The Court found that annual salaries cannot be used to offset overtime and penalties across pay periods, and that employers must meet award […] 22/09/2025
Article R&D Tax Incentive: Updated online application form for registering R&D activities AusIndustry has made changes to the application form used for registering research and development (R&D) activities for the Research and Development Tax Incentive (R&DTI). On 15 August 2025, AusIndustry released an updated version of the application form for registering R&D activities on the R&DTI portal. This new form must be used for all future applications. […] 19/09/2025
Article Victorian State Revenue Office clarifies land transfer duty on economic entitlements   The Victorian State Revenue Office (SRO) has provided some clarity on how service fees and beneficial ownership calculations impact land transfer duty obligations. With the rulings to take effect from 1 July 2025, the Victorian SRO issued draft revenue ruling DA-067 and final versions of revenue rulings DA-065 and DA-066 which consider the treatment of […] 16/09/2025
Insights Payroll tax and the gig economy: Uber seeks High Court appeal  Uber submits application to appeal the decision in Chief Commissioner of State Revenue v Uber Australia Pty Ltd [2025] NSWCA 172 which confirmed driver payments (2015–2020) were taxable wages, leaving Uber with over $81 million in payroll tax liabilities. What has happened On 1 August 2025, the Court of Appeal unanimously held that Uber’s payments […] 12/09/2025
Article Preparing for Pillar Two | CTS Pillar Two If you’re part of a multinational enterprise group operating in Australia, new Global and Domestic Minimum Tax (Pillar Two) lodgement requirements are on the horizon. From 30 June 2026, Australian subsidiaries, consolidated groups, and joint ventures will need to determine whether they fall within scope, and when exemptions apply. At SW, we’re already helping clients […] 05/09/2025
Article ATO releases exemptions for Australian domestic Pillar Two forms The ATO has released draft Legislative Instrument LI 2025/D17, which specifies when certain entities are exempt from lodging domestic Pillar Two forms. However, this exemption does not apply to the Global Information Return (GIR). The purpose of the instrument is to help multinational enterprise groups reduce compliance costs by removing the need to lodge certain […] 03/09/2025
Article The Commissioner v PepsiCo: A turning point in intellectual property and royalty characterisation The High Court has handed down its long-awaited decision in Commissioner of Taxation v PepsiCo, Inc [2025] HCA 30 (PepsiCo), with a 4–3 majority finding in favour of the Taxpayer in the protracted ‘embedded’ royalty dispute with the Commissioner. The High Court has, by a 4-3 majority, dismissed the Commissioner’s appeal ruled in favour of […] 26/08/2025