In Staley v Hill Family Holdings Pty Ltd [2025] QCA 95, the Queensland Court of Appeal found that the power of a trustee to remove the appointor of a trust, pursuant to the Trust Deed, highlights the risks involved when establishing trusts without having the proper checks and balances in place. [...]
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 received from riders using the [...]
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 in Income Year; Businessman failed [...]
Private Ancillary Funds as we know them, may soon be a thing of the past. The Australian government has released a consultation paper with recommendations to reform the operation of both Public and Private Ancillary Funds. The new recommendations embrace a suite of changes which aim to improve support provided to [...]
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 Trustee assessed as Fringe Benefits [...]
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 and Car Expenses Deductible Taxpayer [...]
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 Closer Scrutiny on Work Related [...]
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 of family trusts, the ATO [...]
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 Tax Surcharge is, who it [...]
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 to Cancel Capital Loss on [...]
