Australia: Income 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.

Payday Super Bills Received Royal Assent And Start Date Remains 1 July 2026

On 9 October 2025, the Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025...

Australia Employment

AM

Alvarez & Marsal

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

CG

Cooper Grace Ward

Podcast: SMSFs With CGW – What Is Happening With Division 296 Tax? (Tax On Large Superannuation Balances)

In this episode of SMSFs with CGW, we're giving updates on the government's proposed tax on super balances over $3 million.

CG

Cooper Grace Ward

What Payday Superannuation Reforms Mean For Businesses

The ATO has published a draft practical compliance guideline outlining its planned approach to the Payday Superannuation reforms for the Financial Year 2026 to 2027.

W

Worrells

YTL Power: The Federal Court Of Australia Clarifies Application Of Certain Statutory Severance Provisions For Tax Purposes

KL

Herbert Smith Freehills Kramer LLP

The Roses Have Wilted And Only A Few Less Thorns—Australia's Finalised Third Party Debt Test Guidance

AM

Alvarez & Marsal

Intergenerational Wealth Transfer

KW

King & Wood Mallesons

Drawing the line – Recent case law on Australian tax residency

CG

Coleman Greig Lawyers

The Critical Minerals Production Tax Incentive: Expanded Eligibility For Particular Processing Activities

KW

King & Wood Mallesons

Proposed Expansion Of The Australian Critical Minerals Production Tax Incentive

KL

Herbert Smith Freehills Kramer LLP

The Importance Of Commissioner Of Taxation v Bendel In Family Law Matters

Australia Family

KK

Kalus Kenny Intelex

Who Owns Improvements On Someone Else's Land? Why It Matters For Major Projects

Australia Real Estate

KG

K&L Gates LLP

Payroll tax update – current landscape

A

Avant Law

Commissioner of Taxation v PepsiCo, Inc: a guide to the ongoing implications

CC

Corrs Chambers Westgarth

Webinar: Spotting The Red Flags: Early Warnings Of Financial Distress

Australia Insolvency

FC

FTI Consulting

Insights Into Property And Debt Market

Australia Real Estate

CP

Cathro & Partners

New English Requirements For Visas

Australia Immigration

IL

Interstaff Immigration Agency

What Happens When An Employee Runs Out Of Sick Leave?

Australia Employment

S

Swaab

Fair Work Commission Backs Employee in Remote Work Dispute with Westpac

Australia Employment

M

McCabes

Landmark PepsiCo Decision On Australian Royalty Withholding And Diverted Profits Tax

The High Court of Australia has delivered its eagerly awaited decision in Commissioner of Taxation v PepsiCo Inc [2025] HCA 30, dismissing the Australian Commissioner of Taxation's...

KL

Herbert Smith Freehills Kramer LLP

Commissioner Falls Flat In PepsiCo High Court Appeal… But On A Steak Knife's Edge

In an unlucky day for the Commissioner of Taxation (Commissioner), on 13 August 2025 the High Court of Australia (HCA) handed down its decision in Commissioner of Taxation v PepsiCo, Inc...

AM

Alvarez & Marsal

Victorian State Revenue Office Clarifies Its Administration Of The Economic Entitlement Rules

The Victorian State Revenue Office has released 2 new rulings to clarify its administration of the economic entitlement provisions in Part 4B of Chapter 2 of the Duties Act 2000...

KL

Herbert Smith Freehills Kramer LLP

Productivity Commission Corporate Tax Reform Proposal

The Australian Productivity Commission has released an interim report proposing significant reforms to Australia's corporate tax system, including a reduction in the corporate tax rate to 20% for companies with revenue...

KL

Herbert Smith Freehills Kramer LLP

ATO Guidance On Meaning Of Employee For Super Guarantee (SG) Purposes

AM

Alvarez & Marsal

Changes to payroll tax - implications for medical practices in Victoria

K

Kennedys

How President Trump's "One Big Beautiful Bill" Will Impact Businesses In Australia

KG

K&L Gates LLP

It Depends – Should I withdraw my super before 1 July 2025?

CG

Cooper Grace Ward

Podcast: SMSFs with CGW – Update on proposed tax on super balances over $3 million or Div 296 Tax

CG

Cooper Grace Ward

Mid May Tax Update

PP

Pointon Partners

Moving Overseas? Don't Forget About Your Australian Assets

CG

Coleman Greig Lawyers

The Absentee (Foreigner) Land Tax Surcharge and Exemptions

PP

Pointon Partners

End of April Tax Update

PP

Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

Moving Overseas? Don't Forget About Your Australian Assets

An Australian tax resident is ordinarily liable to be assessed on worldwide income.

CG

Coleman Greig Lawyers

The Absentee (Foreigner) Land Tax Surcharge and Exemptions

What the Absentee (Foreigner) Land Tax Surcharge is, who it applies to and ways in which taxpayers may be able to claim an exemption for it.

PP

Pointon Partners

End of April Tax Update

Key developments in taxation law for accountants and participants in the tax advice industry up to mid-late April.

PP

Pointon Partners

Early-April 2025 – Tax Update

An update on key developments in taxation law for accountants and participants in the tax advice industry.

Australia Strategy

PP

Pointon Partners

Mixed Use Land for Primary Production? Whether Mixed Use Land is Exempt from Stamp Duty

PP

Pointon Partners

Proposed $6.7 billion Hydrogen Production Tax Incentive for renewable hydrogen

he federal government recently announced a Hydrogen Production Tax Incentive (HPTI).

CC

Corrs Chambers Westgarth

NSW relief for medical centres - payroll tax exemption and rebate announced for GP wages

A payroll tax exemption and rebate is now available to provide some relief from payroll tax on wages paid to GPs.

BP

Bartier Perry

2024 ATO annual report: a focus on large and multinational taxpayers

The new Commissioner of Taxation's priorities: a focus on large and multinational taxpayers.

CC

Corrs Chambers Westgarth

Podcast: TaxLand with Fletch and Sarah – Automotive Invest Pty Limited v Commissioner of Taxation: The High Court looks at the difference between purpose, motive and means for the Gosford Classic Car Museum.

Whether the taxpayer's museum full of luxury cars available for sale means that they were no longer trading stock.

CG

Cooper Grace Ward

Uber's Legal Lift: Tax Assessments Take a Backseat – Uber Successful in Challenging SRO's Payroll Tax Assessment of $81m

PP

Pointon Partners

在澳大利亚营商的八大挑战

TG

TMF Group BV

Passenger movement and visa data-matching by the ATO- don't get "tax" caught

CG

Coleman Greig Lawyers

Understanding U.S. Tax On Australian Superannuation Accounts

GL

Gordon Law

Uber Not Liable For Payroll Tax On Payments To Drivers – Case Has Been Decided

AM

Alvarez & Marsal

Thin Capitalisation And Recent Changes For The Financial Services Sector: What To Consider Next

Australia Finance

AM

Alvarez & Marsal

Podcast: TaxLand with Fletch and Sarah – The taxpayer, the Commissioner and the burden of proof

CG

Cooper Grace Ward

PepsiCo, Inc V Commissioner Of Taxation [2024] FCAFC 86 - Another Chapter In The Embedded Royalties Saga

AM

Alvarez & Marsal

Ierna v Commissioner Of Taxation [2024] FCA 592 – Federal Court Finds In Favour Of Taxpayer And Respects Capital Return In First Case On Section 45B

AM

Alvarez & Marsal

Top 8 Challenges Of Doing Business In Australia

Australia Commercial

TG

TMF Group BV

Payroll Tax Obligations For Authorised Representatives Of ACL And AFSL Holders

Australia Finance

KG

K&L Gates LLP

ATO Lodgement Amnesty Program: Critical update as December deadline approaches

CP

Cathro & Partners

Remission of ATO interest requests

CP

Cathro & Partners

How the ATO allocates payments and credits

W

Worrells

Podcast: TaxLand with Fletch and Sarah – Part IVA and profit allocations in professional firms

CG

Cooper Grace Ward

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Latest Videos

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It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

CG

Cooper Grace Ward

It Depends – Should I withdraw my super before 1 July 2025?

CG

Cooper Grace Ward

It Depends – PSI and the anti-avoidance provisions in tax law

CG

Cooper Grace Ward

It Depends – When is a negative gearing trust structure appropriate?

CG

Cooper Grace Ward

Tax is inevitable but its treatment can vary in your family law matter

CG

Cooper Grace Ward

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