- Market services
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Compliance audits & reviews
Our audit team undertakes the complete range of audits required of Australian accounting laws to help you to help you meet obligations or fulfil best practice procedures.
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Audit quality
We are fiercely dedicated to quality, use proven and globally tested audit methodologies, and invest in technology and innovation.
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Financial reporting advisory
Our financial reporting advisory team helps you understand changes in accounting standards, develop strategies and communicate with your stakeholders.
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Audit advisory
Grant Thornton’s audit advisory team works alongside our clients, providing a full range of reviews and audits required of your business.
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Digital assurance
We capture actionable, quality insights from data within your financial reporting and auditing processes.

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Corporate tax & advisory
We provide comprehensive corporate tax and advisory service across the full spectrum of the corporate tax process.
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Private business tax & advisory
We work with private businesses and their leaders on all their business tax and advisory needs.
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Tax compliance
We work alongside clients to manage all tax compliance needs and identify potential compliance or tax risk issues.
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Employment tax
We help clients understand and address their employment tax obligations to ensure compliance and optimal tax positioning for their business and employees.
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International tax
We understand what it means to manage tax issues across multiple jurisdictions, and create effective strategies to address complex challenges.
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GST, stamp duty & indirect tax
Our deep technical knowledge and practical experience means we can help you manage and minimise the impact of GST and indirect tax, like stamp duty.
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Tax law
Our team – which includes tax lawyers – helps you understand and implement regulatory requirements for your business.
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Innovation Incentives
Our national team has extensive experience navigating all aspects of the government grants and research and development tax incentives.
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Transfer pricing
Transfer pricing is one of the most challenging tax issues. We help clients with all their transfer pricing requirements.
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Tax digital consulting
We analyse high-volume and unstructured data from multiple sources from our clients to give them actionable insights for complex business problems.
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Corporate simplification
We provide corporate simplification and managed wind-down advice to help streamline and further improve your business.
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Superannuation and SMSF
Increasingly, Australians are seeing the benefits, advantages and flexibility of taking control of their own superannuation and retirement planning.

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Payroll consulting & Award compliance
Many organisations are grappling with a myriad of employee agreements and obligations, resulting in a wide variety of payments to their people.
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Cyber resilience
The spectrum of cyber risks and threats is now so significant that simply addressing cybersecurity on its own isn’t enough.
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Internal audit
We provide independent oversight and review of your organisation's control environments to manage key risks, inform good decision-making and improve performance.
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Financial crime
Our team helps clients navigate and meet their obligations to mitigate crime as well as develop and implement their risk management strategies.
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Consumer Data Right
Consumer Data Right (CDR) aims to provide Australians with more control over how their data is used and disclosed.
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Risk management
We enable our clients to achieve their strategic objectives, fulfil their purpose and live their values supported by effective and appropriate risk management.
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Controls assurance
In Australia, as with other developed economies, regulatory and market expectations regarding corporate transparency continue to increase.
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Governance
Through fit for purpose governance we enable our clients to make the appropriate decisions on a timely basis.
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Regulatory compliance
We enable our clients to navigate and meet their regulatory and compliance obligations.

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Forensic accounting and dispute advisory
Our team advises at all stages of a litigation dispute, taking an independent view while gathering and reviewing evidence and contributing to expert reports.
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Investigations
Our licensed forensic investigators with domestic and international experience deliver high quality results in the jurisdictions in which you operate.
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Asset tracing investigations
Our team of specialist forensic accountants and investigators have extensive experience in tracing assets and the flow of funds.

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Mergers and acquisitions
Our mergers and acquisitions specialists guide you through the whole process to get the deal done and lay the groundwork for long-term success.
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Acquisition search & strategy
We help clients identify, finance, perform due diligence and execute acquisitions to maximise the growth opportunities of your business.
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Selling a business
Our M&A team works with clients to achieve a full or partial sale of their business, to ensure achievement of strategic ambitions and optimal outcomes for stakeholders.
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Operational deal services
Our operational deal services team helps to ensure the greatest possible outcome and value is gained through post merger integration or post acquisition integration.
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Transaction advisory
Our transaction advisory services support our clients to make informed investment decisions through robust financial due diligence.
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ESG Due Diligence
Our ESG due diligence process evaluates a company's environmental, social, and governance factors during the pre-investment phase to determine the overall maturity of the entity, manage potential risks, and identify opportunities.
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Business valuations
We use our expertise and unique and in-depth methodology to undertake business valuations to help clients meet strategic goals.
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Tax in mergers & acquisition
We provide expert advice for all M&A taxation aspects to ensure you meet all obligations and are optimally positioned.

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Corporate finance
We provide effective and strategic corporate finance services across all stages of investments and transactions so clients can better manage costs and maximise returns.
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Debt advisory
We work closely with clients and lenders to provide holistic debt advisory services so you can raise or manage existing debt to meet your strategic goals.
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Working capital optimisation
Our proven methodology identifies opportunities to improve your processes and optimise working capital, and we work with to implement changes and monitor their effectiveness.
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Capital markets
Our team has significant experience in capital markets and helps across every phase of the IPO process.
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Debt and project finance raising
Backed by our experience accessing full range of available funding types, we work with clients to develop and implement capital raising strategies.
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Private equity
We provide advice in accessing private equity capital.
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Financial modelling
Our financial modelling advisory team provides strategic, economic, financial and valuation advice for project types and sizes.
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Payments advisory
We provide merchants-focused payments advice on all aspects of payment processes and technologies.

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Voluntary administration & DOCA
We help businesses considering or in voluntary administration to achieve best possible outcomes.
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Corporate insolvency & liquidation
We help clients facing corporate insolvency to undertake the liquidation process to achieve a fair and orderly company wind up.
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Complex and international insolvency
As corporate finance specialists, Grant Thornton can help you with raising equity, listings, corporate structuring and compliance.
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Safe Harbour advisory
Our Safe Harbour Advisory helps directors address requirements for Safe Harbour protection and business turnaround.
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Bankruptcy and personal insolvency
We help clients make informed choices around bankruptcy and personal insolvency to ensure the best personal and stakeholder outcome.
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Creditor advisory services
Our credit advisory services team works provides clients with credit management assistance and credit advice to recapture otherwise lost value.
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Small business restructuring process
We provide expert advice and guidance for businesses that may need to enter or are currently in small business restructuring process.
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Asset tracing investigations
Our team of specialist forensic accountants and investigators have extensive experience in tracing assets and the flow of funds.

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Independent business reviews
Does your company need a health check? Grant Thornton’s expert team can help you get to the heart of your issues to drive sustainable growth.
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Commercial performance
We help clients improve commercial performance, profitability and address challenges after internal or external triggers require a major business model shift.
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Safe Harbour advisory
Our Safe Harbour advisory helps directors address requirements for Safe Harbour protection and business turnaround.
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Corporate simplification
We provide corporate simplification and managed wind-down advice to help streamline and further improve your business.
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Director advisory services
We provide strategic director advisory services in times of business distress to help directors navigate issues and protect their company and themselves from liability.
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Debt advisory
We work closely with clients and lenders to provide holistic debt advisory services so you can raise or manage existing debt to meet your strategic goals.

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Business planning & strategy
Our clients can access business planning and strategy advice through our value add business strategy sessions.
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Private business company secretarial services
We provide company secretarial services and expert advice for private businesses on all company secretarial matters.
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Outsourced accounting services
We act as a third-party partner to international businesses looking to invest in Australia on your day-to-day finance and accounting needs.
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Superannuation and SMSF
We provide SMSF advisory services across all aspects of superannuation and associated tax laws to help you protect and grow your wealth.
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Management reporting
We help you build comprehensive management reporting so that you have key insights as your business grows and changes.
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Financial reporting
We help with all financial reporting needs, including set up, scaling up, spotting issues and improving efficiency.
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Forecasting & budgeting
We help you build and maintain a business forecasting and budgeting model for ongoing insights about your business.
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ATO audit support
Our team of experts provide ATO audit support across the whole process to ensure ATO requirements are met.
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Family business consulting
Our family business consulting team works with family businesses on running their businesses for continued future success.
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Private business taxation and structuring
We help private business leaders efficiently structure their organisation for optimal operation and tax compliance.
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Outsourced CFO services
Our outsourced CFO services provide a full suite of CFO, tax and finance services and advice to help clients manage risk, optimise operations and grow.
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ESG, sustainability and climate reporting
There is a growing demand for organisations to provide transparency on their commitment to sustainability and disclosure of the nonfinancial impacts of their business activities. Commonly, the responsibility for sustainability and ESG reporting is landing with CFOs and finance teams, requiring a reassessment of a range of reporting processes and controls.
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ESG, sustainability and climate advisory
With the ESG and sustainability landscape continuing to evolve, we are focussed on helping your business to understand what ESG and sustainability represents and the opportunities and challenges it can provide.
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ESG, sustainability and climate reporting assurance
As the demand for organisations to prepare information in relation to ESG & sustainability continues to increase, through changes in regulatory requirements or stakeholder expectations, there is a growing need for assurance over the information prepared.
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ESG and sustainability due diligence
As environmental, social, and governance (ESG) considerations become increasingly pivotal for dealmakers in Australia, it is important for investors to feel confident in assessing transactions through an ESG lens.

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Management consulting
Our management consulting services team helps you to plan and implement the right strategy to deliver sustainable growth.
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Financial consulting
We provide financial consulting services to keep your business running so you focus on your clients and reaching strategic goals.

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China practice
The investment opportunities between Australia and China are well established yet, in recent years, have also diversified.
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Japan practice
The trading partnership between Japan and Australia is long-standing and increasingly important to both countries’ economies.
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India practice
It’s an exciting time for Indian and Australian businesses looking to each jurisdiction as part of their growth ambitions.
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Singapore practice
Our Singapore Practice works alongside Singaporean companies to achieve growth through investment and market expansion into Australia.
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Vietnam practice
Investment and business opportunities in Vietnam are expanding rapidly, driven by new markets, diverse industries, and Vietnam's growing role in export manufacturing, foreign investment, and strong domestic demand.
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Client Alert Tax treatment of the proceeds on the sale of landThe 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.
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Client Alert ATO releases new GST guidance on prepared mealsThe 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.
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Client Alert Wine not? Primary production land tax exemption no longer on the vineFor wine producers and vineyard owners, the recent New South Wales Civil and Administrative Tribunal decision in Zonadi Holdings Pty Ltd ATF Wombat Investment Trust v Chief Commissioner of State Revenue [2025] NSWCATAD 84 may spell trouble for their current primary production land tax exemptions.
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Client Alert Unlock 2025: government grants updateIf government grants are part of your 2025 strategy, take note of the available quarter one funding opportunities. With increasing inflationary pressures, government grants can be an essential alternative funding source for businesses with critical investment projects.
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Insight Impact of retaliatory tariffs on Australian and New Zealand exportersAs of April 9, 2025, a minimum universal tariff of 10 per cent has been applied to all imported goods into the United States, while certain countries face higher reciprocal tariffs based on their US trade deficit.
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Insight Critical Minerals and Hydrogen Production Tax Incentives – legislation passedThe Australian Parliament recently passed legislation to introduce two significant tax incentives aimed at bolstering Australia’s critical minerals and hydrogen production sectors. The incentives form a significant part of the Government’s ’Future Made in Australia‘ policy.
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Client Alert Unlock 2025: government grants updateIf government grants are part of your 2025 strategy, take note of the available quarter one funding opportunities. With increasing inflationary pressures, government grants can be an essential alternative funding source for businesses with critical investment projects.
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Insight Tax planning essentials for successful M&A transactionsDiscover key tax planning steps for a smooth, tax-efficient M&A transaction.
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Insight Moving from Designated Business Group to the Reporting Group modelThe AML Reforms introduce the concept of a 'reporting group'—a flexible model that allows both related and unrelated entities to manage and mitigate ML/TF risks under a single, comprehensive AML/CTF Program.
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Insight The introduction of Value Transfer ServicesThe introduction of Value Transfer Service obligations under Australia’s AML/CTF reforms significantly broadens the scope of compliance requirements, affecting a wide range of businesses and requiring new processes, technology, and training.
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Insight Know Your Customer: From simplicity comes complexityAustralia’s AML/CTF reforms represent a fundamental shift from a prescriptive, compliance-based regime to a flexible, outcomes-focused framework – prioritising the effective prevention of money laundering, terrorism financing and proliferation financing, rather than merely following prescriptive rules.
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Client Alert Eight key changes to the new AML/CTF Rules for existing entitiesThe 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.
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Insight Prospects for the banking sector in health and aged careThe health and aged care industry in Australia is complex and there are a range of challenges and opportunities for the banking sector which can be explored in relation to its various sub-sectors.
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Report Considerations for the Aged Care Quality and Safety Commission’s proposed Financial StandardsExplore recommendations to improve Aged Care Financial Standards and support provider stability.
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Insight Financial elder abuse or executor misconduct: funds tracing is the answerWith the recent rise in awareness of financial abuse of elderly individuals and the misconduct of executors of deceased estates, it is imperative to validate any suspected wrongdoing in order to pursue legal proceedings.
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Client Alert Implications of the aged care overhaul for businessesThe aged care overhaul is here, with major reforms shaping the future of care for older Australians. From funding shifts to enhanced home care options, these changes will require careful planning from businesses in the sector. Find out how the $5.6b investment into the quality, viability, and accessibility of aged care services and related reforms will affect providers and why strategic planning is crucial for the year ahead.
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Client Alert A new trade landscape: insights for Australian businessesUS tariffs 2025: Impact on Australian exports, trade strategy & customs review insights.
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Report Manufacturing benchmarks 2025: navigating complexity and building resilienceDiscover how Australian manufacturers are responding to slower growth, rising costs and tighter margins in our 2025 Manufacturing Benchmarks report, with insights on performance, reinvestment and capability-building.
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Insight Sustainability: Maximising value for manufacturingExplore how sustainability reporting can enhance compliance, supply chain resilience, and meet consumer expectations for manufacturing businesses.
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Insight Impact of retaliatory tariffs on Australian and New Zealand exportersAs of April 9, 2025, a minimum universal tariff of 10 per cent has been applied to all imported goods into the United States, while certain countries face higher reciprocal tariffs based on their US trade deficit.
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Insight Navigating financial sustainability in a complex Not-for-Profit landscapeAgainst a backdrop of rising cost-of-living pressures and economic uncertainty, Not for Profits (NFPs) are facing increasingly complex challenges to maintain financial sustainability. With public expectations rising, funding pathways under strain, and operational costs climbing, many organisations are being forced to reassess how they operate. While the pressures are real, this also creates an opportunity to rethink collaboration, strengthen governance and build long-term resilience.
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Insight Strengthening resilience for charities in a cost-of-living crisisAustralian charities are feeling the pinch of rising costs and increased demand as over 3.3m people live in poverty. From streamlining operations to diversifying funding streams and using technology like AI, leaders are finding ways to meet rising demand and stay resilient in today’s cost-of-living crisis.
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Podcast Yalari: empowering the next generation through educationYalari is a not-for-profit organisation offering secondary education scholarships to Australian schools for First Nations students. The organisation champions the value of education and nurtures an encouraging community for students to thrive in their studies.
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Insight Federal Budget health and aged care initiatives announcedThe Health and Aged Care industry faces continued uncertainty, but following the Federal Budget announcements on 14 May, improvements are expected.
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Insight How to practically achieve AML/CTF compliance for the Legal IndustryAustralia has commenced reforming its Anti-Money Laundering and Counter-Terrorist Financing (AML/CTF) regime including the ‘Tranche 2’ reforms, which expand AML/CTF compliance to apply to additional professions including lawyers.
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Insight The significance of shareholder agreements in professional services firmsLearn why shareholder agreements are essential for governance, continuity, and protection. Explore key issues and benefits for business owners and partners.
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Client Alert Navigating the new era of sustainability reporting: what property leaders need to knowMandatory 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.
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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.
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Client Alert Wine not? Primary production land tax exemption no longer on the vineFor wine producers and vineyard owners, the recent New South Wales Civil and Administrative Tribunal decision in Zonadi Holdings Pty Ltd ATF Wombat Investment Trust v Chief Commissioner of State Revenue [2025] NSWCATAD 84 may spell trouble for their current primary production land tax exemptions.
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Client Alert A new trade landscape: insights for Australian businessesUS tariffs 2025: Impact on Australian exports, trade strategy & customs review insights.
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Report What’s driving Australian retail spending in today’s economy?Australian consumers are demanding more from retailers – better value, faster service, and consistently high quality. Discover what drives Australian retail and how to meet rising expectations.
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Podcast From capital to sale: securing funding and exit strategies in the technology sectorIn this episode, National Head of Corporate Finance & M&A Partner Holly Stiles and National Head of Technology, Media & Telecommunications and Private Business Tax & Advisory Partner Jace Gawne-Buckland discuss the current technology landscape in Australia, evolving expectations of investors, and tangible steps tech leaders can take to strengthen their position for future raises or exits.
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Report Unlocking value: navigating funding and exit strategies in technology businessesExplore strategies for scaling in Australia’s tech and SaaS sector in this report, covering capital raising, investor expectations, and long-term growth.
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As part of the Victorian Government’s Housing Statement released in 2023, the government has sought to address the growing need for more long-term housing to support population growth in Victoria by introducing a levy on short stay accommodation platforms.
It identified that a rise in the number of short stay accommodation options in Victoria has led to a significant decrease in availability and a subsequent increase in prices of long-term rental rentals and fixed-term leases in the state.
To address these issues, the Victorian Government has legislated the Short Stay Levy Act (Vic) 2024 (the Act) which imposes a levy on short stays (Levy) of 7.5 per cent in Victoria from 1 January 2025.
What stays are captured?
The Act specifies that a short stay is a stay for a continuous period of less than 28 days. Any stay for a continuous period that is longer than 28 days is not considered a short stay and will not be subject to the Levy. The Levy will not apply where a guest cancels their booking and is refunded the full amount, but will still apply where a guest does not commence their stay and does not cancel their booking.
In an attempt to divert more residential lots from the short-stay market to long-term residential accommodation, the Act has also made amendments to the Owners Corporations Act 2006, authorising owners corporations to prohibit the use of lots as short-stay accommodation.
Calculation of the Levy and who is liable?
Liability for the Levy will arise on the day that the short stay is completed and will be calculated at a flat rate of 7.5 per cent of the total booking amount. This includes cleaning fees, GST and booking fees, but generally excludes additional credit card surcharges or third-party fees. Where the booking is made via a booking platform, the Levy will be paid by the booking platform. Similarly, where the booking is made directly through the property owner or tenant, the owner or tenant is liable for the Levy.
Where there is no fee payable for the stay, the short stay will not be subject to the Levy.
What short stays are excluded from the Levy?
The Levy will not apply to bookings made before 1 January 2025, even if the stay is completed on or after 1 January 2025.
The Levy will not apply to a property that is someone’s principal place of residence (PPR), whether that property is owned or leased. However, the Levy will apply to short stays in secondary residences (such as granny flats, caravans and tiny homes) located on the same property as a person’s PPR.
The Levy will also not apply to commercial residential premises within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 (such as a hotel, motel or hostel), and certain employee accommodation, retirement villages and residential care facilities, student accommodation or temporary crisis accommodation.
What action is required?
The Levy is paid using an annual return process.
For short stay accommodation providers who collect booking fees of less than $75,000, Short Stay Levy lodgements must be submitted and paid annually (e.g. for the period ending 31 December).
Where booking fees for the year exceed $75,000, Levy lodgements must be submitted and paid on a quarterly basis (e.g. for periods ending 31 March, 30 June, 30 September and 31 December).
Booking platforms and owners or tenants who accept short stay bookings (regardless of any thresholds) are required to register with the State Revenue Office of Victoria before the due date of the first return.
What happens if the Levy is not paid?
Failure to lodge a return and pay the Levy by the relevant due date will result in a tax default, attracting penalties and interest payable on the unpaid Levy amount.
The owner or renter of a premises may provide a declaration to the Commissioner of State Revenue where their premises are not used for short stay accommodation. However, where it is later found that the premises are used for short stay accommodation, the owner and renter (as well as, in some cases, the booking platform provider) will be jointly and severally liable for the Levy, as well as additional interest and penalty tax.
Implications
Without express prohibitive provisions in the Act, it is expected that short term accommodation providers (in particular, large booking platforms) will pass the Levy on to consumers when booking their stays thereby driving up the prices of short-term stays. Complexities can also arise in respect of accommodation options that are similar to a hotel but do not meet the definition of “residential premises” under the GST legislation.
If you have any questions regarding the Victorian Short Stay Levy, or need advice on how the new Levy will impact your business, please reach out to a Grant Thornton team member today.