Search

Display 1-10 of 187

Practical Guidance on Complying with the Global and Domestic Minimum Tax (Pillar Two) Regime

25/09/2025

Join our interactive seminar and stay ahead on the latest Pillar Two developments. Join us in Melbourne or 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), and Antony Cheung (Associate Director). This interactive session will provide practical guidance […]

Tax Effect Accounting Seminar

24/09/2025

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 […]

Corporate and International Tax update

24/09/2025

Join our 2025 Corporate and International 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 hybrid format with SW Tax experts Daren Yeoh, Yang Shi and Kirsty McDonnell. Our speakers will equip you with invaluable insights […]

Federal Court of Australia rules annualised salary arrangements are not effective 

22/09/2025

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 […]

Victorian State Revenue Office clarifies land transfer duty on economic entitlements  

16/09/2025

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 […]

Payroll tax and the gig economy: Uber seeks High Court appeal 

12/09/2025

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 […]

ATO releases exemptions for Australian domestic Pillar Two forms

03/09/2025

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 […]

过渡时期澳大利亚的支柱二义务

26/08/2025

澳大利亚税务局（ATO）发布了新指南，帮助大型跨国公司履行支柱二税务规则规定的义务。虽然这些公司要处理的文件多了，还有可能面临处罚，但 ATO 会对过渡时期切实开展合规工作的企业宽大处理。    总览 实务合规指南草案 PCG 2025/D3 概述了 ATO 在过渡时期（2026 年 12 月 31 日或之前开始、2028 年 6 月 30 日或之前结束的财政年度）对申报义务和处罚的过渡性合规办法。 澳大利亚实施了 15% 的全球与国内最低税率（支柱二规则），这与支柱二项下的经合组织全球反税基侵蚀（GloBE）规则保持一致。其对象是受测年度之前的四个财政年度内至少有两个财政年度合并收入≥7.5 亿澳元的大型跨国企业（MNE）集团。支柱二规则自 2024 年 1 月 1 日起适用于澳大利亚。 值得注意的是，自 2025 年 1 月 1 日起，未征低税利润规则可能会使澳大利亚的跨国企业集团成员承担其他集团成员的相关补税。这与前者是否对后者拥有任何所有者权益无关。因此，审计人员可能要求对全球集团 2025 财年的情况开展支柱二分析。 澳大利亚的主要申报义务有哪些？ 适用的跨国企业集团必须提交以下材料： AIUTR、DMTR 和 FNF 被并入全球与国内统一最低报税表（CGDMTR）。GIR 仍是一项独立的义务。第一年的申报截止日期为财政年度结束后 18 个月，此后为 15 个月。对于以 2024 年 12 月 […]

The Commissioner v PepsiCo: A turning point in intellectual property and royalty characterisation

26/08/2025

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 […]

Pillar Two obligations in Australia during the transition period

22/08/2025

The ATO released new guidance helping large multinational companies navigate their obligations under Pillar Two tax rules. While these companies face additional paperwork and potential penalties, the ATO is taking a lenient approach during the transition period for businesses making genuine compliance efforts. Overview Draft Practical Compliance Guideline PCG 2025/D3 outlines the ATO’s transitional compliance […]