A practical Federal Budget briefing for accountants, tax agents and advisers — focused on the measures that may affect client communication, tax planning, compliance workflows and practice risk.
...Blogs
For almost twenty years, GSTR 2005/6 and GSTR 2007/2 have guided us through the murky world of GST-free supplies to non-residents.
They’ve served us well — but business models have evolved faster than the rulings ever could.
Every food manufacturer has faced that moment of GST déjà vu — two products sitting side by side in the fridge, one taxed, the other not, and no one can quite explain why.
The answer, as it turns out, often has less to do with ingredients and more to do with marketing.
The High Court has refused special leave for AusNet Services Limited to appeal against the Full Federal Court’s decision in [2025] FCAFC 21.
That refusal effectively ends the dispute and locks in an important reminder about how Division 615 interacts with the ...
If you thought Division 7A compliance was all about keeping loan agreements tidy and tracking interest rates — think again.
The ATO’s latest Taxation Determination TD 2025/5 has turned the spotlight on an issue that’s long been quietly debated: what really counts as a “repayment”?
Division 7A has always been the quiet disruptor of private-group tax planning. It doesn’t roar like transfer-pricing or DPT, but every few years it surfaces with something that keeps advisers awake at night.
Each year, the ATO signals where its compliance teams will be focusing — and for small businesses in 2025, the message is clear: don’t cut corners on reporting, tax timing, or record keeping.
In Baya Casal v Deputy Commissioner of Taxation [2025] FCA 87, the Federal Court confirmed that a taxpayer was entitled to treat her termination payment as a genuine redundancy, despite the employer offering an “alternative” role.
In a blow to small business owners banking on CGT concessions, the AAT has ruled in The Trustee for the Whitby Trust v Commissioner of Taxation [2025] AATA 788 that a property held for passive purposes did not meet the Active Asset Test under the small business CGT concessions.
In Baya Casal v Deputy Commissioner of Taxation [2025] FCA 87, the Federal Court confirmed that a taxpayer was entitled to treat her termination payment as a genuine redundancy, despite the employer offering an “alternative” role.
