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Trust in the detail: SW calls for a fairer 30% minimum tax on discretionary trusts

31/07/2026

SW has lodged a submission with Treasury 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, with the […]

Victorian SRO updates duty ruling for incorporated associations

27/07/2026

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 […]

NSW expands surcharge purchaser duty relief for build-to-rent and retirement villages

14/07/2026

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 […]

Payday Super is nearly here: What employers need to do

23/06/2026

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 […]

Know your consumer: ATO’s new draft ruling for GST cross-border supplies

18/06/2026

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 […]

ATO finalises guidance on when ancillary funds ‘provide a benefit’

17/06/2026

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 […]

Division 7A update: High Court confirms Bendel decision on UPEs

12/06/2026

The High Court has now handed down its decision in Commissioner of Taxation v Bendel, confirming the position for the taxpayer on Division 7A, unpaid present entitlements (UPEs), trust distributions, and private company loans. This is a landmark outcome for the taxpayer. The High Court has dismissed the Commissioner’s appeal, confirming that UPEs arising from […]

Simplify employee share scheme reporting with the CTS ESS Toolkit

28/05/2026

The Australian Taxation Office (ATO) has upcoming reporting obligations for entities offering an employee share scheme (ESS). Find out how the Complete Tax Solutions Employee Share Scheme (CTS ESS Toolkit), our ATO-approved software, can help you meet these requirements efficiently and accurately. Upcoming ATO reporting obligations The ATO requires employers that issue shares or share […]

Property Developers update webinar 

27/05/2026

With property development structures under increasing ATO review, this webinar provides a practical update on the tax and structuring issues impacting developers. Join our Property Development specialists online as they unpack these key developments and what they mean in practice. Developers are facing increasing complexity across funding models, profit allocation arrangements and governance. This webinar […]

FedBud 2026 follow-up webinar series

26/05/2026

Keep Calm and Listen to Your Accountant The recent Federal Budget has created plenty of headlines and plenty of uncertainty.Before making major decisions based on media commentary, join our webinar series as our specialists Matt Birrell, Chris Dexter, Blake Rodgers, and Dale Sloman unpack the proposed changes and explain what they may mean for you. […]