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Tackling the gender super gap: Bill introduced to allow superannuation splitting
Client Alert Tackling the gender super gap: Bill introduced to allow superannuation splitting
The Superannuation Legislation Amendment (Tackling the Gender Super Gap) Bill 2025 presents the opportunity to evenly split superannuation balances amongst spouses.
Simon Gow
Adriarnne Ede
| 4 min read | 19 Sep 2025
Eight key changes to the new AML/CTF Rules for existing entities
Client Alert Eight key changes to the new AML/CTF Rules for existing entities
The final amendments to the Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) Rules, published on 30 August 2025, introduce a series of structural and operational changes following extensive consultation by AUSTRAC and industry feedback.
Neil Jeans
Neil Jeans
| 5 min read | 05 Sep 2025
Property groups and financing costs: The Charles Apartments tax case
Client Alert Property groups and financing costs: The Charles Apartments tax case
The Federal Court’s 2025 decision in Charles Apartments Pty Ltd v Commissioner of Taxation underscores the importance of substance over form, proper documentation, and income nexus in group financing arrangements under Australian tax law.
Jessica Brass
Paul Dawson
| 6 min read | 02 Sep 2025
A new trade landscape: insights for Australian businesses
Client Alert A new trade landscape: insights for Australian businesses
US tariffs 2025: Impact on Australian exports, trade strategy & customs review insights.
Richard Nutt
Richard Nutt
| 4 min read | 20 Aug 2025
Navigating the new era of sustainability reporting: what property leaders need to know
Client Alert Navigating the new era of sustainability reporting: what property leaders need to know
Mandatory sustainability reporting under AASB S2 will apply to Australian property and corporate entities meeting size thresholds from 2025, requiring disclosure of climate-related risks, emissions, and transition strategies. Early preparation is essential for compliance and to create long-term value.
Nicole Gonzalez
John Askham
David Haynes
| 7 min read | 20 Aug 2025
PepsiCo — High Court dismisses Commissioner's appeals on embedded royalties and Diverted Profits Tax
Client Alert PepsiCo — High Court dismisses Commissioner's appeals on embedded royalties and Diverted Profits Tax
The High Court of Australia has dismissed the Tax Commissioner’s (“the Commissioner”) appeals in FCT v PepsiCo, Inc [2025] HCA 30 (“PepsiCo”), ruling that payments made by Schweppes Australia to PepsiCo’s Australian subsidiary for concentrate did not constitute royalties, and that PepsiCo and Stokely‑Van Camp were not liable for royalty withholding tax or diverted profits tax for the 2018 and 2019 income years.
Jason Casas
Christine Cornish
Keith To
Rashtin Fazal
| 5 min read | 19 Aug 2025
Tax treatment of the proceeds on the sale of land
Client Alert Tax treatment of the proceeds on the sale of land
The Federal Court decision in Morton v Commissioner of Taxation [2025] FCA 336 (“the Morton case”) provides key guidance on the tax treatment of proceeds derived from land development arrangements. This is particularly relevant to landowners considering development partnerships with third-party developers.
Jessica Brass
Paul Dawson
| 6 min read | 18 Aug 2025
APRA announces reforms to ease regulatory pressure on small and medium banks
Client Alert APRA announces reforms to ease regulatory pressure on small and medium banks
APRA’s latest reforms are designed to make its banking framework more proportionate, supporting a more competitive banking environment and fostering innovation. For smaller and medium-sized banks, this could mean reduced compliance pressures and more scope to focus on customers and growth.
Claire Scott
Tari Makanda
| 4 min read | 14 Aug 2025
ATO releases draft guidance on cross-border software payments
Client Alert ATO releases draft guidance on cross-border software payments
The ATO’s draft guidance PCG 2025/D4 tightens the rules on when cross-border software payments are treated as royalties and subject to withholding tax. Businesses paying offshore software providers will need to review their arrangements against the new risk framework to avoid increased scrutiny and compliance risks.
Jason Casas
Christine Cornish
Keith To
Rashtin Fazal
| 4 min read | 13 Aug 2025
ATO releases new GST guidance on prepared meals
Client Alert ATO releases new GST guidance on prepared meals
The ATO’s GSTD 2025/1 clarifies the GST treatment of prepared meals following the Simplot case. Learn how the new four-step test and transitional compliance approach affect food suppliers.
Anika Reside
Anika Reside
| 4 min read | 01 Aug 2025
Federal Court decision on deductibility of inter-entity service fees
Client Alert Federal Court decision on deductibility of inter-entity service fees
The Federal Court’s decision in S.N.A Group Pty Ltd v Commissioner of Taxation [2025] FCA 240 provides critical judicial guidance on the deductibility of inter-entity service fees, especially within commonly controlled businesses.
Elizabeth McNamara
Jessica Brass
| 5 min read | 30 Jul 2025
Residential colleges – do you know your GST position?
Client Alert Residential colleges – do you know your GST position?
A practical guide for residential colleges reviewing GST treatment for the 2026 academic year – covering endorsed charity concessions, PCG 2022/3, Division 129 adjustments, and strategies to manage GST liability and compliance with confidence.
Anika Reside
Anika Reside
| 5 min read | 09 Jul 2025
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