This article first appeared in TaxVine, a member’s newsletter from The Tax Institute. Key points The NSW Court of Appeal ruled in favor of the Chief Commissioner, confirming that payments made by Uber to its drivers are subject to payroll tax. This judgment has significant implications for business models in the gig economy and other […]
Key points Rental terms for the build-to-rent (BTR) land tax concession become stricter – Additional administrative requirements with a potential minimum lease period of 12 months adds additional burden to landowners who are currently accessing or looking to access the BTR concession. Commissioner’s power to make provisional determination for Commercial and Industrial Property Tax (CIPT) […]
Key points Expanded Vacant Residential Land Tax (VRLT) rules will apply in the upcoming 2026 VRLT year. The criteria for when land will be considered vacant and attract the VRLT differ depending on the nature of the land in question. New rules for unimproved land will apply for the first time based on circumstances from […]
Update July 14, 2025 The US “One Big Beautiful Bill”, which proposed sweeping international tax reforms including retaliatory tax increases on foreign income, has now passed through Congress. Initially flagged as a concern for Australian taxpayers with US-sourced income, the final version has removed Section 899 following negotiations with the G7, meaning most of the […]
As we approach the end of the financial year, and it’s time to get your year-end tax planning sorted. We’re here to help you get everything in order. Watch our Pitcher Partners’ year-end tax planning webinar, where Tax Advisory Partner Daniel Burt, will guide you through all the essential aspects of income tax planning. During […]
With 15 May now behind us, attention turns to 30 June. With the ATO increasing its compliance focus at all levels (firms, funds, investors) and trusts in particular continuing to be under the microscope, responsible entities, trustees and fund managers must prioritise tax compliance and investor reporting. Failing to address key issues could lead to […]
As the end of the financial year approaches, it is time to start thinking about whether your year-end tax planning is in order. Tax planning requires not only a consideration of income and deductions for the year but also looking forward to opportunities ahead of 1 July. In this article we identify the key tax […]
In her first term as Victorian Treasurer, Jaclyn Symes has handed down a Budget which provides targeted cost of living relief, but fails to address the increasing costs of doing business in Victoria or provide any relief from the significant tax burden that is now borne by residents – particularly property owners, investors and developers. […]
This article was updated on 20 May, 2025. As we await the outcome of the ATO’s application for special leave to appeal to the High Court in Bendel, some taxpayers may have taken the position of putting their unpaid present entitlements (“UPEs”) on complying loan terms without explicitly converting them to a loan. An article […]
Key points Review your business structure and tax planning strategies before 30 June to maximise deductions and minimise liabilities. Consider bringing forward expenses and deferring income to manage taxable income effectively. Ensure superannuation contributions and trust resolutions are completed on time to meet compliance requirements. As the end of the 2025 financial year approaches, it’s […]
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