The ATO’s draft PCG 2026/D1 introduces a new compliance framework for attributing risk weighted assets to Australian branches of foreign banks, reshaping thin capitalisation methodologies and documentation expectations.
The Full Federal Court confirms that owner and beneficiary benefits in family businesses are not automatically subject to FBT, reinforcing the meaning of “in respect of employment” and providing guidance ahead of the 2026 FBT season.
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.
ATO expands reportable tax position (RTP) reporting to large CIVs and super funds – what it means and how to prepare.
OECD announces the ‘Side-by-Side’ administrative guidance package
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).
The ATO has published its Public Country-by-Country (CbC) reporting implementation guide, effective for reporting periods starting on or after 1 July 2024.
Australia’s Country-by-Country (“CbC”) reporting regime has evolved significantly in recent years, reflecting a broader global shift towards tax transparency
ATO tax reviews 2025: ATO targeting privately owned and wealthy groups with Top 500, Next 5000 and Medium and Emerging Private Groups programs.
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.
Explore eight often overlooked tax issues impacting asset division and liabilities in family law.
Like many countries, Australia taxes its residents on the income and capital gains they generate irrespective of where they are sourced. For ‘temporary residents’, understanding how the rules operate in detail – and even your relationship status – is necessary to determine your tax position.