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.

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

The Australian Taxation Office (ATO) finalised an update to its income tax ruling regarding the definition of employee to include guidance on SG obligations. Additionally, it has withdrawn Superannuation Guarantee...

AM

Alvarez & Marsal

Changes to payroll tax - implications for medical practices in Victoria

Under the common law, if a practitioner is engaged as an employee, their wages are subject to payroll tax.

K

Kennedys

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

Retaliatory tax provisions contained in H.R. 1, the "One Big Beautiful Bill Act" that recently passed the US House of Representatives, if enacted, would drastically impact common cross-border transactions, including US operations of foreign multinational groups and inbound investments.

KG

K&L Gates LLP

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

Transcript & link to video regarding proposed >$3m in super law. If it becomes law, do get advice.

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

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

PP

Pointon Partners

End of March Weekly Tax Update

PP

Pointon Partners

Australian Federal Budget 2025-2026–Key Tax Measures And Instant Insights

KG

K&L Gates LLP

Changes in the Foreign Resident Capital Gains Withholding

BP

Bennett & Philp Lawyers

482 Visa Processing Times | Delays In Government Processing

Australia Immigration

IL

Interstaff Immigration Agency

Block earner triumphs in ASIC appeal

Australia Technology

PA

Piper Alderman

Australian Visa Processing Times And Key Migration Updates

Australia Immigration

IL

Interstaff Immigration Agency

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

Addressing the Surge in Youth Crime in NSW

Australia Criminal

OC

O'Brien Criminal & Civil Solicitors

Liang Case – Reaffirmation that the burden of proof rests with the taxpayer

Onus remained with the taxpayers to prove that the amounts were not-assessable amounts.

CG

Coleman Greig Lawyers

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.

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

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

Recent amendments to Australia's thin capitalisation rules in Division 820 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997) to implement new earnings-based tests for general class investors...

Australia Finance

AM

Alvarez & Marsal

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

The dark places of what happens when a taxpayer has a dispute with the Commissioner.

CG

Cooper Grace Ward

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

As expected, the Commissioner of Taxation (Commissioner) has now applied for special leave to appeal to the High Court of Australia in respect of the recent decision of the Full Federal Court...

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

On 6 June 2024, the Federal Court of Australia (FCA) found in favour of the taxpayer in Ierna v Commissioner of Taxation [2024] FCA 592.

AM

Alvarez & Marsal

Top 8 Challenges Of Doing Business In Australia

Australia Commercial

TG

TMF Group BV

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

PCG 2021/4 and the ATO's compliance approach to profit allocations in professional firms.

CG

Cooper Grace Ward

Navigating payroll tax strains for medical practices and practitioners across Australia

Fees paid to medical and other healthcare practitioners under independent contracts may now attract payroll tax.

HW

Holman Webb Lawyers

Payroll tax grouping and de-grouping

Grouping entities for payroll tax is a feature of the payroll tax regime in all Australian states and territories.

HR

Holding Redlich

Plutus Payroll: The famous tax evasion case

The Plutus Payroll fraud case became a key focus for the Serious Financial Crime Taskforce in 2017.

Australia Criminal

JS

JB Solicitors

Podcast: TaxLand with Fletch and Sarah – Payroll tax and mortgage brokers – what happened in Loan Market Group?

CG

Cooper Grace Ward

Payroll tax cuts announced in VIC and SA - relief for GPs

BP

Bartier Perry

Podcast: TaxLand with Fletch and Sarah – 2024 tax time – getting your trust resolutions right before 30 June

CG

Cooper Grace Ward

Vesting Interests: Stamping out capital confusion – CGT and Victorian stamp duty consequences of a trust vesting

PP

Pointon Partners

Is child support tax deductible in Australia?

Australia Family

U

Unified Lawyers

A View On The 2024/2025 Australian Federal Budget

AM

Alvarez & Marsal

When Does A Company "Incur" A Tax Debt For The Purposes Of A Claim Under Section 588G?

VY

Vincent Young

Draft legislation released for build-to-rent (BTR) tax doncessions

CG

Coleman Greig Lawyers

Podcast: TaxLand with Fletch and Sarah – 2024 tax time – tax issues for testamentary trusts and deceased estates

CG

Cooper Grace Ward

Build-To-Rent - Australian Income Tax Concessions: Foundations Laid, But Potential Cracks And Missing Features May Yet Plague A Promising Development

KG

K&L Gates LLP

Podcast: TaxLand with Fletch and Sarah – 2024 tax time – are trust distributions to your adult kids subject to section 100A?

CG

Cooper Grace Ward

New Reportable Tax Positions Schedule Disclosure Requirements 2024

AM

Alvarez & Marsal

Mylan Australia Holding Pty Ltd V Commissioner Of Taxation – Part IVA Ruled Not To Apply To Debt Push-Down

AM

Alvarez & Marsal

Australia Releases Draft Legislation To Implement Pillar Two Of The International Tax Reforms

AM

Alvarez & Marsal

Proposed New Tax Breaks For BTR Investment And Development

Australia Real Estate

VY

Vincent Young

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Latest Videos

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Podcast: TaxLand with Fletch and Sarah - Introduction

CG

Cooper Grace Ward

It Depends – Queensland payroll tax amnesty

CG

Cooper Grace Ward

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

CG

Cooper Grace Ward

It Depends – Do the PSI rules apply?

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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