Land tax assessment notices for the 2026 land tax year have started being issued by the State Revenue Office of Victoria. Land Tax for the 2026 land tax year is assessed based on the total taxable value (site value/unimproved value) of Victorian land owned by landholders as at 31 December 2025. Vacant Residential Land Tax, introduced last land tax […]
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 […]
Welcome to Pitcher Perspective, where we go beyond the jargon and go in-depth on topics important to Australians. In this episode, we dive into Private Ancillary Funds (PAFs) and explore their role in effective charitable giving. Wealth Partner Jordan Kennedy and Private Business Advisory Partner Lauren Hosie explain what PAFs are, how they’re established, who […]
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) […]
With over a decade of experience as a Chartered Accountant, Jeff has built a reputation for being more than just a technical advisor, he’s a trusted partner to the clients he works with. Specialising in business and income tax advisory, as well as employment tax services, Jeff supports privately held groups and large corporations by […]
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 […]
Key points The Tribunal found that pre-CGT status of trust assets was maintained despite the addition of a new beneficiaries to the trust. Division 149 does not automatically remove pre-CGT status from discretionary trust assets simply because beneficial interests in trust assets can’t be quantified. The decision is significant for holders of pre-CGT assets in […]
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 […]
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