Our latest insights

Australia’s Country-by-Country (“CbC”) reporting regime has evolved significantly in recent years, reflecting a broader global shift towards tax transparency

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.

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.

Last week’s Economic Reform Roundtable featured a mix of leaders from business, unions, civil society, government and other experts, who spent three days with Treasurer Jim Chalmers, Prime Minister Anthony Albanese and Finance Minister Katy Gallagher in the Cabinet room in Canberra.

In this episode, Principal and National Head of Private Business & Tax Advisory Technical Tax, David Montani, Specialist Tax Partner and National Head of Real Estate & Construction Anika Reside and Corporate Tax Partner Mark D’Angelica discuss the outcomes of the Economic Reform Roundtable, why tax reform has historically been challenging in Australia, and their ideal tax mix for a more productive and prosperous nation.

US tariffs 2025: Impact on Australian exports, trade strategy & customs review insights.

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.

The ATO has released the registration form to be completed by your ultimate parent entity relating to the Public Country-by-Country Reporting (“Public CbCR”) regime which is now in effect.

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.

The ATO’s draft guidance PCG 2025/D4 tightens the rules on when cross-border software payments are treated as royalties and subject to withholding tax.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.

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.

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.