Federal Budget 2026-27: expert insights on spending, tax reform and policy impacts. Visit hub.
High Court decision strengthens GST refund positions for developers
From 1 April to 30 June 2026, Australia’s fuel excise is halved and the Road User Charge removed, impacting fuel tax credit (FTC) rates for businesses. Learn how these changes affect claims and compliance.
For overseas property developers investing in Australia, early funding decisions can have a material impact on tax outcomes, deductibility and overall returns. Where debt, equity and related party funding are treated differently under Australian tax rules, the structure chosen at the outset matters.
From 1 July 2026, two significant changes take effect: Payday Super will require superannuation to be paid with every payroll run, and reforms to the superannuation guarantee charge framework will substantially increase the financial consequences of non-compliance. For real estate and construction businesses that rely heavily on contractors, the pressure to identify and manage super obligations correctly, and early, has never been greater.
A global perspective on evolving real estate and construction markets, focusing on housing affordability, emerging asset classes, and sustainability. Gain insights from Grant Thornton’s experts across Australia and the UK help leaders navigate uncertainty and adapt investment strategies.
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.
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.
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.
Starting April 1, 2025, the ATO will require small businesses with GST non-compliance history to switch to monthly reporting.
Recent discussions have been clouded by misinformation about how VAT systems operate, especially in the context of proposed reciprocal tariffs. This has led to some misconception that VAT systems create unfair trade barriers for US corporations.
Updates to Foreign Resident Capital Gains Withholding (FRCGW) rules effective 1 January 2025 increase the withholding tax rate to 15% and remove the $750,000 threshold, applying to all Taxable Australian Property transactions. These changes aim to boost tax compliance for property deals. Find out more how to manage your obligations and avoid penalties.
Division 93 of the GST Act sets a four year limit for claiming ITCs and FTCs. Missing this means losing the right to claim. The ATO's Ruling MT 2024/1 explains how this works and when claims are timely.