Pointon Partners 2025/6 Taxation Articles Summary Review
We attach a list of taxation and related topics we have published in the last 12 months. These issues remain most relevant for this year. If you have any queries, please contact Tony Pointon and Andrew Pointon of our Taxation Team. The articles outlined in [...]
NSW Court of Appeal finds Uber liable for $81m Payroll Tax Assessment
On 1 August 2025, the New South Wales Court of Appeal overturned the Supreme Court’s earlier decision to relieve Uber of six payroll tax assessments amounting to $81,515,923 and which we covered in an article late last year here. These assessments related to payments Uber [...]
Mid-August Tax Update
This article provides an update on key developments in taxation law for accountants and participants in the tax advice industry for mid-August. This update in summary covers: Federal Court’s rejection of Taxpayer’s claim for approximately $20m in deductions; Whether payment for Long Service Leave incurred [...]
Late June Tax Update
This article provides an update on key developments in taxation law for accountants and participants in the tax advice industry for late June. This update in summary covers: High Court’s Grant of Special Leave for Bendel Decision Provision of Motor Vehicles to Directors of Corporate [...]
Early June Tax Update
This article provides an update on key developments in taxation law for accountants and participants in the tax advice industry for early June. This update in summary covers: How the ART does not have power to stay an imposition of GIC ART found Home Office [...]
Mid May Tax Update
This article provides an update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-May. This update in summary covers: Deputy Commissioner Comments on Bendel Decision Primary Production Exemption found not to Apply for NSW Taxpayer ATO’s [...]
ATO Audit Warning – Family Trust Elections – When an Interposed Entity Election is Appropriate
A recent area of concern that our taxation team has been increasingly encountering is with whether distributions made by a family trust are within the family group and whether said distributions will attract the 47% family trust distribution tax. We expect that in the context [...]
The Absentee (Foreigner) Land Tax Surcharge and Exemptions
Similar to the Vacant Residential Land Tax (discussed here), the Absentee (Foreigner) Land Tax Surcharge is another state tax which may be payable on top of the total taxable value of the land held by taxpayers. This article will discuss what the Absentee (Foreigner) Land [...]
End of April Tax Update
This article provides an update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-late April. This update in summary covers: Portion of Tax Debt and General Interest Charge cancelled on Serious Hardship Grounds Part IVA applied [...]
FIRB Issues – Recent Changes in Respect of Residential Land – Approvals Required where Change of Trustee
The Foreign Acquisition and Takeover Act 1975 (Act) sets out when foreign persons cannot buy Australian Property, need approval to buy Australian Property or need to notify the Australian Government in respect of the intended purchase of Australian Property. The ATO is currently undergoing data [...]