Australia: Sales Taxes: VAT, GST

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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.

Geocon and Division 142 - High Court refuses special leave, Full Court guidance stands

The decision is particularly important for property developers using the margin scheme and for taxpayers who adopt conservative GST positions while awaiting certainty from the ATO.

BP

Bartier Perry

ATO Warns On Contrived Property Development Structures: What Developers And Landowners Need To Know

Early legal input at the structuring stage often makes the difference between a development model that withstands regulatory scrutiny and one that becomes costly to unwind.

MD

McCarthy Durie Lawyers

Tax Debts, Double Dipping And Business Valuations

This case helpfully lists a number of recent cases in which the court has explored the issue of the potential for 'double dipping'.

BN

Barry Nilsson

Division 855 - YTL V Commissioner Of Taxation: Is Infrastructure 'Real Property' (TARP)?

The YTL decision provides much needed judicial guidance on how Division 855 is applied for foreign resident investors selling shares or membership interests.

CC

Corrs Chambers Westgarth

Time Limits On Claiming Input Tax Credits: Punitive Outcomes For Taxpayers

GGI Global Alliance

Private capital: tax scrutiny for private equity‑backed deals across the investment lifecycle

CC

Corrs Chambers Westgarth

Goods and Services Tax (GST) and GST Withholding

P

PCL Lawyers

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

Australia Real Estate

KG

K&L Gates LLP

It Depends – Can My Trust Access The Land Tax Exemption?

CG

Cooper Grace Ward

Productivity Commission Corporate Tax Reform Proposal

KL

Herbert Smith Freehills Kramer LLP

Tariff volatility: protecting your profits

Australia International

CC

Corrs Chambers Westgarth

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

KG

K&L Gates LLP

Mid May Tax Update

PP

Pointon Partners

ATO GST reporting changes

W

Worrells

Employment Relations Podcast #46 – Safety In The Workplace: Drug And Alcohol Testing And Policies

Australia Employment

PA

Piper Alderman

TMT trends 2026: cyber security and online safety

Australia Technology

CC

Corrs Chambers Westgarth

Final Pay On The Final Day: Courts' Emerging Willingness To Penalise "Technical Contraventions"

Australia Employment

KL

Herbert Smith Freehills Kramer LLP

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

CG

Cooper Grace Ward

Essential ESG: Episode 26 – Insights From The 2025 UN Forum On Business And Human Rights

Australia Environment

CC

Corrs Chambers Westgarth

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

Common Employee or not? When grouping provisions do not apply

It is a common misconception that only related entities may be grouped under the Payroll Tax Provisions.

PP

Pointon Partners

Mid-March 2025 – Tax Update

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

PP

Pointon Partners

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

Proposed $6.7 billion Hydrogen Production Tax Incentive for renewable hydrogen

CC

Corrs Chambers Westgarth

Podcast: TaxLand with Fletch and Sarah – Lessons from Nerang Subdivision Pty Ltd: GST registration in large scale residential property developments

Australia Real Estate

CG

Cooper Grace Ward

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

Top 8 Challenges Of Doing Business In Australia

Australia Commercial

TG

TMF Group BV

Private Equity Tax Update - June 2024

AM

Alvarez & Marsal

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

VY

Vincent Young

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

Build-To-Rent: Do The Proposed Tax Incentives Go Far Enough?

AM

Alvarez & Marsal

Successful Deal Integration – Putting Tax At The Centre

AM

Alvarez & Marsal

Victorian Government Announces Commercial And Industrial Property Tax Reform

AM

Alvarez & Marsal

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

Implementing these measures is a positive foundation for BTR - facilitating the delivery of BTR projects is critical to addressing some of the housing shortages in Australia.

KG

K&L Gates LLP

Build-To-Rent: Do The Proposed Tax Incentives Go Far Enough?

On 9 April 2024, the Australian Government released the exposure draft to reduce the managed investment trust (MIT) withholding tax rate from 30% to 15%.

AM

Alvarez & Marsal

Successful Deal Integration – Putting Tax At The Centre

The deal has just completed. Everyone is high fiving one another. The deal team can scour the web for their deal toy, enjoy a well-earned break or move onto the next project.

AM

Alvarez & Marsal

Victorian Government Announces Commercial And Industrial Property Tax Reform

As part of the 2023-24 State Budget, the Victorian Government announced significant reform to stamp duty for commercial and industrial properties that will take effect from 1 July 2024.

AM

Alvarez & Marsal

Lance v Commissioner of Taxation [2024] AATA 11: GST on sale of property

CG

Coleman Greig Lawyers

WA Regulation Of Performance Security In Contracts

All participants in the construction industry should be aware of legislative provisions that apply to performance security in more recent construction contracts for projects in Western Australia...

Australia Real Estate

KG

K&L Gates LLP

BTR Series Part 10: BTR And Investment Structuring - What Do Investors Need To Know Now?

In this final Part 10 of our build-to-rent (BTR) series, we identify some key investment structuring challenges for investors in new BTR assets in Australia, and consider how investors may be able to overcome some of them.,..

KG

K&L Gates LLP

Mastermind of Australia's biggest tax fraud receives lengthy prison sentence

The Plutus Payroll tax fraud involved misappropriating $105 million from a company which managed payroll for businesses.

Australia Criminal

SC

Sydney Criminal Lawyers

It Depends – Are directors personally liable for company tax debts?

This edition of 'It Depends' discusses whether company directors can be liable for the company's tax debts.

Australia Commercial

CG

Cooper Grace Ward

BTR Series Part 4: Affordable Housing And Key Worker Housing—What Role Do These Play In The BTR Solution?

Australia Real Estate

KG

K&L Gates LLP

BTR Series Part 3: Indirect Tax—What Else Could Be Done And How Should Tax Regulations Align?

KG

K&L Gates LLP

GST On The Supply Of Real Property – A Reminder

VY

Vincent Young

The Build-to-Rent Sector In Australia

Australia Real Estate

HS

Herbert Smith Freehills Kramer LLP

Director Penalty Notices (DPNs): A refresher as the ATO ramps up collections activity

PP

Pointon Partners

Director Penalty Regime

Australia Commercial

VY

Vincent Young

Update: Director Penalty Notices (DPNs)

BF

BRI Ferrier

Director penalty notices have arrived!

Australia Insolvency

W

Worrells

Poor tax compliance history and its effects on the ability of a company to restructure

Australia Insolvency

W

Worrells

Federal government makes electric vehicles exempt from fringe benefits tax

MA

Moore Australia

ATO investigates 40,000 Aussies over alleged tax fraud scheme

Australia Criminal

SC

Sydney Criminal Lawyers

ATO resumes pursuit of unpaid taxes following easing of COVID-19 restrictions

C

ClarkeKann Lawyers

Retirement villages, aged care and GST

MA

Moore Australia

What is the future for Fuel Tax Credits after COP 26?

MA

Moore Australia

Property and Taxes - GST lessons for all property transactions

MA

Moore Australia

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Latest Videos

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It Depends – Can My Trust Access The Land Tax Exemption?

CG

Cooper Grace Ward

It Depends – I have received a Director Penalty Notice, what are my options?

CG

Cooper Grace Ward

It Depends – Are directors personally liable for company tax debts?

CG

Cooper Grace Ward

It Depends – Is there duty payable on the sale of my business?

CG

Cooper Grace Ward

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