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New Payday Super legislation addresses concessional contributions cap issues for 2026/27, but salary sacrifice and early payments remain key concerns.

The Government has introduced legislation for a minimum 30% tax on discretionary trusts from 1 July 2028. While some stakeholder feedback has been adopted, significant concerns remain around flexibility, complexity and the impact on private groups and SMEs.

Learn about the Federal Court decision around car parking fringe benefits for employers outside the CBD areas. Discover our recommendations in light of this decision. Stay informed to ensure accurate FBT returns in 2027.

Under Australia's new CGT rules, many assets will need a market value as at 1 July 2027. Learn when a professional valuation may be worth the cost compared to using the legislated shortcut method.

Why tax reform should trigger a broader review of wealth, succession and business risk.

R&D Tax Incentive reforms, RDTI reforms, R&D tax offset, innovation incentives, refundable R&D offset, non-refundable R&D offset, supporting R&D activities, Treasury consultation, research and development tax incentive, Federal Budget 2026-27, R&D tax changes, Australia R&D incentives, Innovation Incentives, R&D claims

Grant Thorton’s submission on the draft legislation for the minimum 30% tax on discretionary trusts shines a light on the punitive outcomes, inflexibilities, complexities, conflicts with small business CGT concessions, and other anomalies that will arise for the small-to-medium business sector and private groups.

Outlining key tax considerations for a taxpayer once their aggregated group turnover is A$1 billion or more.

Draft legislation proposes the removal of the FBT exemption for electric vehicles, replacing it with a 25 per cent concession from 1 April 2027 or 1 April 2029 depending on vehicle value. Employers should assess the impact on salary packaging arrangements and existing EV commitments.

The ATO has released final guidance on the royalty characterisation of software distribution, intermediation and intellectual property arrangements through TR 2026/2 and draft PCG 2026/D4. The guidance clarifies when software-related payments may be treated as royalties and subject to royalty withholding tax, while introducing a practical compliance risk framework.

The ATO's draft determination SGD 2026/D1 clarifies how businesses should calculate superannuation guarantee obligations for contractors. Learn the compliance implications ahead of Payday Super.

The ATO’s new passenger movement data-matching program significantly broadens visibility over workers in Australia, including Superannuation Guarantee and reporting risks outside formal mobility programs.