Australia’s retail M&A market is becoming increasingly selective, with capital concentrated around fewer, more strategic transactions. While operating conditions have stabilised since the volatility of 2022–23, sustained cost pressures, cautious consumer behaviour and geopolitical uncertainty continue to shape deal activity and investor priorities.
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In this conversation, Ben shares how he joined TRP, what resilience means to him and what’s next for the organisation.
This TA Alert incorporates all the relevant pronouncements and developments as at 10 June 2026. Entities should also take into account any new pronouncements issued, or developments taking place, after this date if they are relevant for the financial year and/or half-year ended 30 June 2026.
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The Australian Government has released exposure draft legislation proposing to exclude certain tobacco, vaping and gambling-related activities from the Research and Development Tax Incentive (RDTI). The intent is to ensure public funding does not support innovation that promotes harmful consumption behaviours, while maintaining eligibility for genuine harm-minimisation initiatives.
In this special episode of The Remarkables hosted by Jess Fox, Dylan candidly shares his experiences growing up, how sport changed his life and what’s next in his career. This chat brings together two athletes and friends who explore how sport fosters community, belonging and transformation.
The Full Federal Court has handed down its decision in AusNet Services Limited v Commissioner of Taxation. AusNet argued that its 2015 restructure did not qualify for rollover relief under Division 615, despite that it earlier said it did. This case serves as a reminder that once a tax election is made, it is very difficult to unwind. Careful planning and forecasting are critical.
On 10 November 2025, the Federal Court handed down its decision in Newmont Canada FN Holdings ULC v Commissioner of Taxation (No 2) [2025] FCA 1356.The case provides important guidance on the interpretation of ‘taxable Australian real property’ (TARP) under Division 855 of the Income Tax Assessment Act 1997 (Div 855).
How leadership teams can implement effective ML/TF risk management, ongoing AML/CTF compliance, and the successful definition and embedding of an organisation's AML/CTF compliance culture.
In today’s rapidly evolving landscape, the intersection of Artificial Intelligence (AI), technology, and workforce transformation is reshaping how we do business, collaborate, and grow. For professional services firms operating in a highly regulated environment, this shift presents both an opportunity and a challenge.
Australia’s new thin capitalisation rules significantly impact businesses with foreign ownership or offshore operations. If your business has debt deductions (such as interest deductions and borrowing costs) of more than A$2m, tax deductions could be denied under the primary ‘earnings tests’ (particularly if your EBITDA is low or negative due to early-stage losses, especially common in sectors like infrastructure and technology). To manage the above risk, the legislation offers an alternative test: the Third Party Debt Test (TPDT).
The long-awaited guidance from the ATO on a simple method for determining the home charging cost of electricity for plug-in hybrid vehicles (PHEVs) has been released. This comes in the form of a draft update to Practical Compliance Guideline PCG 2024/2.
The Government’s payday superannuation reforms have now passed Parliament without amendment and received Royal Assent. From 1 July 2026, employers must pay superannuation guarantee (SG) contributions on payday, with funds reaching employees’ accounts within 7 business days.
TRACTION For Young People is a not-for-profit organisation striving to make a real difference to young Australians aged between 12-15 who may be at risk of disengaging from school. In this episode of The Remarkables, we chat with Sandy Murdoch, Founder of TRACTION.
The Federal Court’s $5.8M ACL decision signals a new era for privacy, cybersecurity, and governance in Australia. It reinforces that privacy and cyber obligations start Day 1 of any acquisition, governance failures will be scrutinised, and accountability cannot be outsourced. Boards must ensure robust oversight, deep cyber due diligence, and forensic incident response. With OAIC escalating regulatory enforcement, organisations face heightened legal, financial, and reputational risks.
Mining contractors are operating in an increasingly complex and competitive Australian mining sector. With shifting commodity markets, cost pressures, and evolving contract models, understanding contractor performance, financial strength, and growth opportunities is more important than ever.