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.

Intergenerational Wealth Transfer

Much has been written about the ever approaching "unprecedented" intergenerational wealth transfer, in which between AU$3.5 trillion and Au$5.4 trillion in assets is expected to pass from the Baby Boomers to their heirs.

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King & Wood Mallesons

Drawing the line – Recent case law on Australian tax residency

Cases highlight the complexities associated with the determination of Australian tax residency, particularly for individuals with overseas business interests and changing residences.

CG

Coleman Greig Lawyers

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

The Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (Act), which received Royal Assent shortly before this year's Federal election was announced, established the critical minerals...

KW

King & Wood Mallesons

Proposed Expansion Of The Australian Critical Minerals Production Tax Incentive

On 15 September 2025, Treasury released exposure draft regulations (Draft Regulations) for a proposed expansion of the types of activities that will be eligible for the Critical Minerals Production Tax Incentive (CMPTI).

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Herbert Smith Freehills Kramer LLP

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

Australia Family

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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

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Avant Law

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

CC

Corrs Chambers Westgarth

Landmark PepsiCo Decision On Australian Royalty Withholding And Diverted Profits Tax

KL

Herbert Smith Freehills Kramer LLP

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

AM

Alvarez & Marsal

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

KL

Herbert Smith Freehills Kramer LLP

Productivity Commission Corporate Tax Reform Proposal

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

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Kennedys

Inside Safety Podcast Series - Episode 2 Spotlight On Silica – Recent Developments And Trends

Australia Employment

KL

Herbert Smith Freehills Kramer LLP

August 2025 ESG Policy Update—Australia

Worldwide Environment

KG

K&L Gates LLP

ESSENTIAL ESG SPECIAL EDITION - Responsible AI Governance: Emerging Legal Risks And Regulatory Trends

Australia Technology

CC

Corrs Chambers Westgarth

Ready Or Not, Here They Come: The Victorian Psychosocial Regulations And Compliance Code Explained

Australia Employment

KG

K&L Gates LLP

Cyber Security: Two Months In Retrospect (Australia) - August And September 2025

Australia Technology

KL

Herbert Smith Freehills Kramer LLP

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

Link to podcast discussing the government's proposed tax on super balances over $3 million.

CG

Cooper Grace Ward

Mid May Tax Update

Update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-May.

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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

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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

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

CG

Coleman Greig Lawyers

Proposed $6.7 billion Hydrogen Production Tax Incentive for renewable hydrogen

CC

Corrs Chambers Westgarth

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

The Australian Federal Government has just released its budget for 2025-26.

KG

K&L Gates LLP

Changes in the Foreign Resident Capital Gains Withholding

Sellers to obtain a clearance certificate or variation as soon as you think about selling.

BP

Bennett & Philp Lawyers

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

BP

Bartier Perry

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

Tax residency should be on everyone's mind when departing from or arriving to Australia, whether for work or leisure.

CG

Coleman Greig Lawyers

Understanding U.S. Tax On Australian Superannuation Accounts

As most U.S. expats living in Australia already know, Australia has a unique retirement system that's quite different from the United States. The cornerstone of the Australian retirement system is superannuation.

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Gordon Law

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

Case Update: New South Wales (NSW) Supreme Court holds Uber not liable for payroll tax on amounts paid to drivers, as payments are not deemed to be wages

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

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

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Worrells

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

CG

Cooper Grace Ward

Navigating payroll tax strains for medical practices and practitioners across Australia

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Holman Webb Lawyers

Payroll tax grouping and de-grouping

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Holding Redlich

Plutus Payroll: The famous tax evasion case

Australia Criminal

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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

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Latest Videos

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

CG

Cooper Grace Ward

It Depends – Queensland payroll tax amnesty

CG

Cooper Grace Ward

It Depends – Can I access small business duty relief in Queensland in relation to the restructure of my business?

CG

Cooper Grace Ward

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

CG

Cooper Grace Ward

It Depends: What documents do I need to pay a pension from my SMSF?

CG

Cooper Grace Ward

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