A recent Full Federal Court decision raises the possibility that the scope of genuine redundancy for income tax purposes may be broader than previously thought. In this article, we analyse what this means for employers and employees.
Need any assistance on UK tax matters? We are pleased to be hosting Andrea Lupson from the UK on a short-term secondment to Australia.
The Commissioner has been unsuccessful in its appeal to the Full Federal Court in Morton’s case. Here we provide a summary of the appeal decision.
Family trust distribution tax has brought home the realisation that the two and four year time limit on amending assessments is not universal. There are other instances where these limits do not apply which are well worth being aware of.
From 1 January 2026 Victoria’s Vacant Residential Land Tax will generally apply to residential land across Victoria, with limited exceptions, and undeveloped land within Metropolitan Melbourne. This article examines the practical implications of VRLT for uninhabitable properties and the evidentiary challenges that arise.
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.
