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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
Article Division 7A update: High Court confirms Bendel decision on UPEs 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 […] 12/06/2026
Article Simplify employee share scheme reporting with the CTS ESS Toolkit 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 […] 28/05/2026
Article Full Federal Court confirms hospital, university & shopping centre car parks can be ‘commercial’ for FBT purposes In Commissioner of Taxation v Toowoomba Regional Council [2026] FCAFC 50, the Full Federal Court delivered a significant reversal, closing the door opened by Logan J. Allowing the Commissioner’s appeal, the Court confirmed that the Grand Central Shopping Centre car park in Toowoomba is a ‘commercial parking station’ for FBT purposes, reinforcing the Australian Taxation […] 01/05/2026
Article Full Federal Court confirms capital treatment for subdivided farmland Engaging a developer to subdivide and sell long-held farmland does not, by itself, mean the landowner is carrying on a business or running a profit-making scheme. The Full Federal Court’s decision in Commissioner of Taxation v Morton [2026] FCAFC 31 reinforces that, on the right facts, sale proceeds can remain capital — not assessable revenue […] 28/04/2026
Article Foreign investors in the firing line: Treasury’s expanded CGT regime Treasury is proposing a significant expansion of Australia’s foreign resident capital gains tax (CGT) regime, materially increasing the tax exposure and exit risk for foreign investors with Australian land‑connected assets. Treasury has released draft legislation that would materially widen the scope of assets subject to Australian capital gains tax by broadening the definition of taxable […] 21/04/2026
Article PDAs in public: When your property development arrangement gets the ATO’s attention The ATO has released Practical Compliance Guideline 2026/D2, outlining its risk framework for property development arrangements (PDAs), with a particular focus on long-term projects involving related parties and identifying what it considers high and low risk structures. Following public consultation and the release of Taxpayer Alert TA 2026/1, which we discussed in a previous alert here, this […] 16/04/2026
Article How the ATO’s Fuel Response Plan can support your business in 2026 On 30 March 2026, the Australian Government announced the National Fuel Security Plan. From 1 April 2026, the Australian Taxation Office (ATO) is administering several temporary measures, including a reduction in fuel excise duty by 32 cents per litre for 3 months, as well as changes to fuel tax credit rates. Effective from 1 April […] 10/04/2026
Article SEPL case update: Ownership vs employment implications for fringe benefits tax The Full Federal Court has confirmed that no fringe benefits tax (FBT) is payable in the SEPL Pty Ltd case, restoring the Administrative Appeals Tribunal’s (AAT) earlier decision. This ruling is particularly significant for family‑owned and private business groups, as it clarifies how everyday arrangements can trigger, or avoid, substantial FBT exposure. The case emphasises […] 02/04/2026
Article Supreme Court confirms landholder duty on appointment of director Taking control of a corporate trustee can trigger landholder duty, even without acquiring land or units. The Supreme Court of Victoria has confirmed that assuming full control of a trustee company may amount to acquiring ‘control’ of the underlying landholding trust under section 82 of the Duties Act 2000 (Vic). In Tao v Commissioner of […] 23/03/2026
Article Division 296 tax has passed parliament and what it means for large super balances Division 296 has now become law, introducing an additional tax on superannuation earnings for individuals with very large super balances from 1 July 2026, with first assessments expected after 30 June 2027. The long-awaited Division 296 tax has now passed both houses of Parliament and received Royal assent, becoming law under the Treasury Laws Amendment […] 19/03/2026
Article Superannuation contribution caps to increase from 1 July 2026 From 1 July 2026, several key superannuation thresholds will increase due to indexation. These changes create additional opportunities for eligible individuals to make larger contributions to super in a tax-effective environment, particularly where non-concessional and bring-forward strategies are being considered. We summarise the main changes below and explain what they may mean for you. Contribution […] 18/03/2026
Article Government announces changes to Private and Public Ancillary Funds (Giving Funds) The government will increase the minimum annual distribution rate while allowing funds to smooth distributions over a three-year period. The Federal Government has announced significant reforms to the regulation of Private Ancillary Funds (PAFs) and Public Ancillary Funds (PuAFs) as part of its broader objective to increase philanthropic giving in Australia. These changes flow from […] 05/03/2026
Article Payday Super Regulations released: What employers need to know and why early action matters The Australian Government has released the Treasury Laws Amendment (Payday Superannuation) Regulations 2026, with two important changes for employers. Coming into effect from 1 July 2026, there will be an administrative uplift that rewards early action, and a much more limited power for the Commissioner to extend deadlines. The Treasury Laws Amendment (Payday Superannuation) Regulations […] 04/03/2026