Australia: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Litigating With The ATO: Pyrrhic Victories For Taxpayers In Australia
Australian taxpayers face a challenging paradox where courtroom victories against the Australian Taxation Office often prove pyrrhic, as favorable judicial decisions are routinely neutralized through swift legislative amendments and persistent administrative enforcement. Recent landmark cases involving trust distributions and capital gains definitions illustrate how the government systematically overrides judicial outcomes to protect revenue interests. Understanding this pattern of legislative intervention
Australia Tax
GGI Global Alliance
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Tax Treaties

Article
Federal Court Clarifies Loss Transfer Cancellations: A Win By Retaining Losses
The Federal Court of Australia has clarified the operation of section 707-145 of the Income Tax Assessment Act 1997, determining that a head company's choice to cancel the transfer of tax losses must be made in relation to the joining year. The judgment in Evolution Mining Limited v Commissioner of Taxation provides critical guidance on the timing requirements for cancelling automatic loss transfers in consolidated groups, confirming that choices made in later income years are ineffective.
Australia Tax
CC
Corrs Chambers Westgarth
Article
Thinking Of Moving Overseas? Key Australian Tax Residency Issues To Consider
Recent Federal Budget tax reforms have prompted many Australians to consider relocating overseas, but the complexities of tax residency often lead to unintended consequences. Understanding the distinction between tax residency and immigration residency, along with dual-tax residency implications and recent tribunal determinations, is crucial for anyone planning an international move. Key considerations include how Australia determines tax residency, the role of Double Tax Agreements, and recent case law tha
Australia Tax
CG
Coleman Greig Lawyers
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Inheritance Tax

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Income Tax

Article
Tax In Family Law Settlements: CGT And Division 7A
Separating couples often overlook the tax implications of property settlements, only to face unexpected capital gains tax liabilities years later when assets are sold. With the 2025 amendments to the Family Law Act fundamentally changing how uncrystallised CGT liabilities are treated, understanding the interplay between tax law and family law has become critical to preserving the real value of a settlement. This analysis examines how strategic tax structuring at the point of settlement—including CGT r
Australia Family
BP
Bartier Perry
Article
Federal Budget 2026–27: Key Tax Changes And What Clients Need To Know
On Tuesday, 12 May 2026, the Treasurer, Dr Jim Chalmers, handed down the 2026–27 Federal Budget. The Federal Budget introduces the most significant tax reforms aimed at reshaping how income and wealth are taxed in Australia. The Government is seeking to rebalance the system by reducing tax on income from work and increasing tax on income from assets, and then using that difference to fund personal tax relief and influence housing behaviour.
Australia Tax
BP
Bartier Perry
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Transfer Pricing

Article
Don’t Let Australia’s R&D Tax Incentive Trigger Unintended US International Tax Cost Sharing Issues
US technology, pharma, and life science companies establishing Australian subsidiaries to access R&D tax incentives face complex international tax challenges. When intercompany agreements are drafted without proper coordination between US transfer pricing rules and Australian R&D Tax Incentive requirements, companies risk significant IRS exposure including platform contribution payment obligations, cost reallocations, and penalties that can exceed the intended tax benefits.
Australia Tax
W
WilmerHale
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Latest Videos

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