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Dealtracker 2025
M&A Transactions in Australia Dealtracker 2025
M&A deal volumes are down, but industry deal composition suggests Australia’s M&A landscape has largely stabilised. IMs led the charge by deploying long-held capital, while IPOs are subdued – likely into the future. Industrials continues to be the sector driving activity, and SMEs again remain some of the most sought-after targets for acquisition.
Jannaya James
Jannaya James
| 1 min read | 30 Apr 2025
Tax considerations through the lifecycle of a deal
Report Tax considerations through the lifecycle of a deal
This report explores the key tax considerations that arise throughout the lifecycle of a typical M&A transaction, from initial planning through to final stages of execution.
19 Jun 2025
Doing business in Australia
Report Doing business in Australia
Whether you’re opening a business for the first time or looking to expand, Australia is one of the most attractive business locations in the world with a relatively deregulated and open economy.
Matt Adam-Smith
Matt Adam-Smith
| 01 May 2025
Trending articles
Insight Tax on superannuation death benefits
Simon Gow
Adriarnne Ede
| 5 min read | 01 Apr 2025
Insight Small Business CGT Concessions eligibility for selling your business
Kirsten Taylor-Martin
Dharav Gandhi
| 4 min read | 16 Apr 2024
Client Alert Borrowing capacity and guarantees: ATO’s take on arm’s length debt amount
Jason Casas
Christine Cornish
Keith To
Rashtin Fazal
| 6 min read | 23 Jun 2025
Insight Division 296 demystified and examples of its potential impact
Adriarnne Ede
Simon Gow
| 6 min read | 26 Jun 2025
Latest insights
How you can win as a temporary tax resident
Insight How you can win as a temporary tax resident
Like many countries, Australia taxes its residents on the income and capital gains they generate irrespective of where they are sourced. For ‘temporary residents’, understanding how the rules operate in detail – and even your relationship status – is necessary to determine your tax position.
Paul Banister
Paul Banister
| 8 min read | 02 Jul 2025
Preventing Family Trust Distribution Tax in property settlements
Insight Preventing Family Trust Distribution Tax in property settlements
New entities are often established as part of implementing property settlements. However, this could overlook one current focus area of the ATO – whether or not Family Trust Distribution Tax (FTDT) is payable due to distributions having been made by Family Trusts outside their ‘family group’.
Paul Banister
Paul Banister
| 7 min read | 02 Jul 2025
Family Trust Distributions Tax: avoiding the pitfalls
Insight Family Trust Distributions Tax: avoiding the pitfalls
Family trusts can benefit from tax concessions that come with making a Family Trust Election (FTE) but risk Family Trust Distribution Tax (FTDT) if not managed well.
Dharav Gandhi
Paul Banister
| 8 min read | 02 Jul 2025
Taxing times for private groups: where to next?
Insight Taxing times for private groups: where to next?
ATO tax reviews 2025: ATO targeting privately owned and wealthy groups with Top 500, Next 5000 and Medium and Emerging Private Groups programs.
Paul Banister
Dharav Gandhi
| 5 min read | 02 Jul 2025
Update to ATO PCG 2018/9 – aligning corporate tax residence disclosures in tax returns to CEDS
Client Alert Update to ATO PCG 2018/9 – aligning corporate tax residence disclosures in tax returns to CEDS
The Australian Tax Office (‘ATO’) on 11 June 2025 updated its Practical Compliance Guide PCG 2018/9 on corporate tax residence to reflect key changes including aligning tax compliance residence disclosures to the Consolidated Entity Disclosure Statement (‘CEDS’) for financial reporting purposes.
Yan Wong
Yan Wong
| 4 min read | 01 Jul 2025
Taxation of foreign trust distributions and Section 99B
Insight Taxation of foreign trust distributions and Section 99B
Section 99B of Australia’s tax law can trigger unexpected tax liabilities for residents receiving foreign trust distributions, including gifts, loans, and use of trust property. With increased ATO scrutiny and recent guidance, it’s vital to assess residency status, maintain clear documentation, and understand the tax implications before receiving overseas transfers.
Paul Banister
Dharav Gandhi
| 7 min read | 30 Jun 2025
Taxation of transfers from overseas – are you across the latest issues to consider?
Insight Taxation of transfers from overseas – are you across the latest issues to consider?
Receiving money from overseas can trigger unexpected Australian tax consequences, especially when foreign trusts are involved. With the ATO increasing scrutiny on international transfers, including gifts, inheritances, and loans, it’s vital for Australian residents to understand their tax obligations. Section 99B of the Income Tax Assessment Act 1936 and recent ATO guidance highlight the risks of poor documentation and lack of planning. This article explores common scenarios, the importance of maintaining records, and how proactive tax planning can help avoid significant liabilities for both recipients and their overseas families.
Dharav Gandhi
Paul Banister
| 5 min read | 30 Jun 2025
So, you might have an interest in a Foreign Trust?
Insight So, you might have an interest in a Foreign Trust?
The ATO has confirmed a stricter application of section 99B - taxation of foreign trust distributions, meaning more distributions or benefits from foreign trusts to Australian residents may now be taxable.
Dharav Gandhi
Paul Banister
Yan Wong
| 7 min read | 30 Jun 2025
Australian Capital Territory budget: a focus on reducing the deficit
Client Alert Australian Capital Territory budget: a focus on reducing the deficit
Australian Capital Territory Treasurer Chris Steel delivered his first budget on Thursday 24 June alongside Chief Minister Andrew Barr.
Kristina Popova
Angela Spowart
| 3 min read | 26 Jun 2025
New South Wales budget outlines pathway to surplus
Client Alert New South Wales budget outlines pathway to surplus
The New South Wales (NSW) State Government led by Labor Premier Chris Minns handed down the state’s budget on Tuesday 24 June 2025.
Kristina Popova
Angela Spowart
| 4 min read | 26 Jun 2025
Division 296 demystified and examples of its potential impact
Insight Division 296 demystified and examples of its potential impact
While the Division 296 tax is still yet to be legislated, it’s looking likely the tax will be introduced. For individuals who may be impacted by the change, it’s critical to understand how different scenarios might play out and what they should consider.
Adriarnne Ede
Simon Gow
| 6 min read | 26 Jun 2025
Queensland Budget facing ongoing deficits
Client Alert Queensland Budget facing ongoing deficits
On Tuesday 24 June 2025, Queensland Treasurer David Janetzki handed down the Queensland State Budget – the first LNP budget in the state since 2014, following the Crisafulli Government’s win in the 2024 election.
Kristina Popova
Sian Sinclair
Andrew Cornes
| 5 min read | 25 Jun 2025
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