In the recent Full Federal Court’s decision in Commissioner of Taxation v S.N.A Group Pty Ltd [2026] FCAFC 10 (“S.N.A Group”), the ATO was successful in challenging the deductibility of intragroup service fees. In this case, payments described as ‘service fees’ continued to be paid after a written agreement between related parties to pay for […]
Key points From 1 July 2026, employees must receive their super within seven business days of payday Businesses should act now to review and update relevant internal processes to ensure compliance Strong internal controls and test pay cycles help prevent penalties and audit risks before go-live Superannuation Guarantee is a staple in payroll administration and the biggest shake-up in years is around the […]
The Board of Taxation is undertaking a review of ways to reduce red tape in the tax system to help ease the compliance burden on businesses and support productivity. Pitcher Partners made a submission to the Board suggesting six key proposed reforms that will reduce costs and increase certainty for taxpayers in the middle market. 1) […]
The Victorian Vacant Residential Land Tax (VRLT) for the 2026 year is determined by the 2025 calendar year, which is drawing to a close. With new unimproved land provisions commencing on 1 January 2026 and existing VRLT rules continuing to apply, this year is not simply a rollover of last year’s position. Stakeholders should review […]
The Victorian State Taxation Further Amendment Bill 2025 introduces various proposed changes across several key property-related taxes, including Duty, Land Tax, Vacant Residential Land Tax, Congestion Levy, and the Commercial and Industrial Property Tax. These changes have potential implications for a wide range of stakeholders including owners and investors of various types of real property […]
Key points The High Court found payments for concentrate were not royalties paid to PepsiCo Payments were for concentrate only, not for intellectual property use. Diverted Profits Tax did not apply, as no reasonable alternative arrangement existed. In doing so, the High Court accepted a “do nothing” scenario (that the taxpayer would never have entered […]
The property and construction industry has once again been identified as a sector of concern by the ATO, with recurring compliance issues placing builders, contractors and tradies under closer review. This industry has long been considered high-risk by the ATO, due to its reliance on subcontracting, complex payment arrangements and, in some cases, cash transactions. […]
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 […]
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