Payroll tax is a state-based obligation administered by the State Revenue Offices in each state and territory. While the rules are largely harmonised, important differences remain across jurisdictions, including thresholds, rates, due dates, grouping rules and the treatment of particular wage components. There continues to be an increase in compliance activities undertaken by the State […]
The Federal Government’s proposed trust minimum tax reforms would represent one of the most significant changes to the taxation of privately owned businesses in recent decades, with implications for hundreds of thousands of family businesses, investors and business owners across Australia. Pitcher Partners has prepared a report that recommends a range of measures to improve the proposed […]
Welcome to Pitcher Perspective, where we take you beyond the headlines and go in-depth on the current issues affecting the Australian businesses. ATO reviews are becoming more common, and for many growing businesses and wealthy families, they’re no longer a question of if but when. In this episode, Private Wealth Partner Jordan Kennedy is joined […]
Key points SLA protections are largely cosmetic – when a cloud platform fails at scale, contractual remedies fall far short of actual business losses Regulators are already acting: APRA’s material service provider register requirement signals that concentrated cloud dependency is now a systemic governance concern Most organisations have disaster recovery plans for risks that no […]
If you work with not-for-profit entities (NFPs), two new developments are worth having on your radar (even though the effective date is still a little way off): tighter rules around when certain NFPs can prepare special purpose financial statements (SPFS); and the introduction of a new, simpler general purpose financial statement (GPFS) option, Tier 3 GPFS, designed for […]
In this episode, Yina will break down the critical tax milestones for growing businesses and share insights on tax planning strategies when scaling up. She’ll walk through when it’s time to move beyond basic tax structures and the impact of rapid growth on your tax obligations. Yina Tang is a Partner at Pitcher Partners Melbourne, offering strong technical expertise in and knowledge of income […]
Welcome to Pitcher Perspective, where we cut through the noise and go in-depth on topics important to Australians. Electric vehicles are back in the spotlight, but not for the reasons you might expect. In this episode of Pitcher Perspective, Wealth Partner Jordan Kennedy and Motor Industry Services Partner Steven Bragg dissect what is really driving […]
The High Court’s decision in Commissioner of Taxation v Bendel [2026] HCA 18 (“Bendel”) is a landmark development for the taxation of trusts and private groups. It brings to an end almost two decades of debate around the ATO’s view on the treatment of unpaid present entitlements (“UPEs”) in the context of Division 7A. In […]
Key points Value is driving share gains amongst Chinese brands, not a surge in EV demand The biggest shift is in mid-market SUVs ($35,000–$55,000) Market share is being taken from Toyota, Mazda and Mitsubishi Why this is not an EV boom Performing an analysis of the last 16 months VFACTS data, it has become evident that the Chinese OEM share […]
Key points Leaving Australia doesn’t automatically eliminate CGT. Australia’s deemed disposal rules (CGT event I1) often trigger a tax liability when residency changes, and even if deferred, the gain typically remains within Australia’s tax net. Timing and structure matter more than simply relocating. Moving overseas just before a sale rarely improves the outcome, as non-residents […]
Thank you for you interest