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 […]
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 […]
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: The Late Payment Offset will not be available for the June 2026 quarter under the Payday Super transitional rules, meaning employers who miss the SG deadline face paying super twice; once to the employees’ super fund and again as a non-deductible SGC liability to the ATO, with both amounts being non-deductible. Employers should verify […]
Key points: From 1 July 2026, the Maximum Contribution Base moves from a quarterly cap of $62,500 to an annual cap of $270,830, with corresponding increase in the concessional super contribution cap from $30,000 to $32,500. Super contributions may be front-loaded earlier in the financial year rather than spread evenly across quarters, with the financial […]
Key points: Under new ATO guidance, properties used mainly for private holidays or recreation may be treated as a leisure facility, even if rented out for part of the year. If a property is classified as a leisure facility, most ongoing deductions can be denied, with only direct rental-related expenses generally remaining deductible. A transitional compliance approach applies until 1 […]
As the end of the financial year nears, it’s time to review your year-end tax planning strategies. In this webinar, Tax Advisory Partners Greg Nielsen and Yina Tang are joined by Client Director Chanel Palmer to share practical insights that will help you prepare for 30 June and beyond. Greg, Yina, and Chanel step through key […]
Melbourne Partner Daniel Burt joined 3AW again to unpack the specifics on the Capital Gains Tax changes from the Federal Budget 2026-27. Key points: The Federal Budget’s proposed removal of the 50% CGT discount – in place for 26 years – and its replacement with indexation will significantly increase the tax burden on Australians selling capital […]
Key points The minimum tax is built on the false assumption that affected trusts can restructure; for many property businesses, stamp duty makes this commercially impossible. The ATO’s existing guidance on trust corporatisation actively conflicts with the Government’s proposed solution, leaving legitimate businesses with no workable pathway. Effective reform requires genuine coordination between Treasury and […]
Melbourne Partner Daniel Burt joined 3AW this week to provide insights into the Federal Budget 2026-27, handed down on May 12. Key points: The Budget delivered the biggest tax reform changes we’ve seen in over a quarter of a century. Individuals earning salary and wages received some tax offsets and automatic deductions in the Budget, but there continues to […]
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