Are your personal services business (PSB) clients (including trades) treating “PSB status” as a green light for income splitting or long-term retention of profits in their personal services entity (PSE)? In our first article for this year, Andrew Ratnasingham unpacks the ATO’s release of PCG 2025/5 and its impact on taxpayers conducting a PSB.
The High Court decision in Bendel is still pending. With lodgement deadlines fast approaching, there is still uncertainty around how UPEs should be managed – whatever the final outcome in Bendel.
Victoria’s land tax landscape has undergone significant change in recent years, with rising land tax liabilities placing increasing pressure on taxpayers. Against this backdrop, the State Taxation Further Amendment Act 2025 introduces a notable amendment to the administration of hardship relief. Find out details here.
We’re not quite at the end of Uber trip yet, with the High Court granting Uber Australia Pty Ltd (‘Uber’) Special Leave to appeal the decision in Chief Commissioner of State Revenue v Uber Australia Pty Ltd of 1 August 2025. Here’s what it might mean.
The ATO’s compliance activity in relation to family trust elections is raising issues about what the law was intended to do and whether the current compliance approach ignores principles of fair taxation in order to use the complexity of these rules to raise revenue, regardless of the consequences to the affected taxpayers.
On 9 October 2025, the Government introduced the bill with the new rules on Payday superannuation and it is now law. It took almost 2 ½ years to introduce the bill, and taxpayers will have just over 6 months to get on top of the rules and be ready by 1 July 2026.
As crypto gains traction in business, understanding its tax implications is essential. This article explores key taxation issues surrounding the use of crypto in business activities.
Following the rise of the use of cryptocurrency in business, this article takes a bit of a deeper dive into various employment tax issues that arise where crypto is given to an ‘employee’ by an ‘employer’.
With increased scrutiny from the ATO on the eligibility of deductions claimed on individual tax returns, it even more important to remember the significance of substantiation when claiming deductions in your income tax returns.
The rezoning of Victorian lands after 1 July 2023 may be subject to windfall gain tax (WGT) in certain situations. The pertinent question is the treatment of this tax for CGT and GST purposes.
