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Doing Business/Expanding into the UK: Tax Issues to Consider

Given the historical link between Australia and the UK, many Australia businesses looking to expand overseas will consider the UK. This article provides an overview of some key tax implications and potential issues that Australian businesses may encounter when conducting business in the UK, either remotely or through a local presence.

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ATO Targets PSI Alienation: Blending Trades with Professionals

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.

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Payday Super is Coming – will you be ready?

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.

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Cryptocurrency in Business

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.

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The importance of identifying the facts and circumstances

Fundamental to any tax advice is the identification and clarification of the relevant, underlying facts and circumstances. Without doing so it is difficult to determine the tax implications applicable to those facts and circumstances. Also, even minor changes to such facts and circumstances may alter the tax implications.

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“Higgling, haggling and hassling” at the Grand Bazaar – What is expected of taxpayers to justify market value?

Market value is relevant for a number of tax provisions including the market value substitution rule in the CGT provisions, the maximum net asset value test (MNAV test), and for state taxes such as land tax and transfer duty.  Crucial to the application of the market value substitution rule is whether or not parties have acted at arm’s length.

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