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Payday Super: Implications for employers & payroll operations

29/10/2025

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 […]

Private groups – ATO identifies key focus areas for FY25 & FY26

23/10/2025

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, […]

Superannuation changes to Division 296 tax

16/10/2025

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 […]

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 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), Antony Cheung (Associate Director). This interactive session will provide practical guidance on the OECD’s […]

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

Our 2025 Corporate and International Tax update seminar ensured you are up to date with the latest developments in corporate and international income tax. Our seminar was delivered in an interactive online format with SW Tax experts Daren Yeoh, Yang Shi, Kirsty McDonnell and Paul Hum. Our speakers equipped you with invaluable insights into the […]

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 […]