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Federal Court clarifies meaning of ‘taxable Australian real property’ in Newmont case
Client Alert Federal Court clarifies meaning of ‘taxable Australian real property’ in Newmont case
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).
Mark Trewhella
Jessica Brass
| 6 min read | 09 Dec 2025
ATO guidance on PHEV home charging costs
Client Alert ATO guidance on PHEV home charging costs
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.
Elizabeth Lucas
Elizabeth Lucas
| 4 min read | 24 Nov 2025
Payday super becomes law
Client Alert Payday super becomes law
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.
Elizabeth Lucas
Elizabeth Lucas
| 2 min read | 18 Nov 2025
Decision handed down on YTL Power Investments Limited v Commissioner of Taxation [2025] FCA 1317
Client Alert Decision handed down on YTL Power Investments Limited v Commissioner of Taxation [2025] FCA 1317
On 30 October 2025, the Federal Court (Hespe J) handed down its decision in YTL Power Investments Limited v Commissioner of Taxation, finding for the Applicant and providing important guidance on the interpretation of ‘taxable Australian real property’ under Division 855 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997).
Elizabeth McNamara
Tim Hands
Aliece Graham
| 7 min read | 03 Nov 2025
ASIC outlines key credit sector priorities
Client Alert ASIC outlines key credit sector priorities
ASIC Commissioner Alan Kirkland outlines key regulatory priorities in the credit sector, focusing on responsible lending, dispute resolution, and protecting vulnerable consumers from misconduct.
Tari Makanda
Claire Scott
Jane Stanton
George Sutton
| 4 min read | 30 Oct 2025
ATO’s implementation of Public Country-by-Country reporting: what multinationals need to know
Client Alert ATO’s implementation of Public Country-by-Country reporting: what multinationals need to know
The ATO has published its Public Country-by-Country (CbC) reporting implementation guide, effective for reporting periods starting on or after 1 July 2024.
Keith To
Jason Casas
Christine Cornish
Rashtin Fazal
| 6 min read | 27 Oct 2025
APRA calls for increased resilience, innovation and leadership in the insurance industry
Client alert APRA calls for increased resilience, innovation and leadership in the insurance industry
In October, APRA Executive Board Member Suzanne Smith delivered a speech at the ICA Conference 2025. In her speech, Suzanne Smith urged the insurance industry to embrace resilience, innovation, and leadership as core pillars to future proof the industry, at a time of heightened scrutiny around operational resilience, consumer trust, and the evolving risk landscape driven by climate change and artificial intelligence.
Alison Sheridan
Alison Sheridan
| 3 min read | 16 Oct 2025
Government unveils overhaul of superannuation tax reform proposal
Client Alert Government unveils overhaul of superannuation tax reform proposal
Treasurer Jim Chalmers has announced a significant rework of the Federal Government’s stalled superannuation tax increase proposal following widespread review from industry and stakeholders.
Simon Gow
Paul Banister
Adriarnne Ede
| 7 min read | 13 Oct 2025
Payday Super Bill and ATO draft PCG released – What employers need to know
Client Alert Payday Super Bill and ATO draft PCG released – What employers need to know
The Treasury Laws Amendment (Payday Superannuation) Bill 2025 has now been introduced into the House of Representatives, with very little change to the original draft released for consultation
Elizabeth Lucas
Elizabeth Lucas
| 6 min read | 10 Oct 2025
Navigating PCG 2025/3: ATO’s new guidance on capital raising and franked distributions
Client Alert Navigating PCG 2025/3: ATO’s new guidance on capital raising and franked distributions
On 24 September 2025, the ATO released PCG 2025/3 (‘the PCG’), setting out its compliance approach to arrangements where capital is raised to fund franked distributions. This was after their consultation on the draft PCG.
Avinesh Naidu
Jessica Brass
| 7 min read | 09 Oct 2025
Findings from the Class Annual Benchmark Report 2025
Client Alert Findings from the Class Annual Benchmark Report 2025
Recent data from the Class Annual Benchmark Report 2025 reveals a powerful trend, which has seen Australians – especially younger generations – increasingly turning to Self-Managed Superannuation Funds (SMSFs) to take control of their financial futures.
Simon Gow
Adriarnne Ede
| 5 min read | 01 Oct 2025
Land banking under fire: VRLT expands to undeveloped sites from 2026
Client Alert Land banking under fire: VRLT expands to undeveloped sites from 2026
From 2026, Victoria’s VRLT will apply to long-term undeveloped land in metro Melbourne, targeting land banking and encouraging residential development. The expansion follows 2025 reforms aimed at improving housing affordability and supply.
Kristina Popova
Kristina Popova
| 5 min read | 26 Sep 2025
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