Australia: Tax Authorities

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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.

When does an ancillary fund ‘provide' a ‘benefit'?

This draft determination provides clarity on when funds will be considered as having provided a benefit under the Guidelines.

CG

Cooper Grace Ward

Crown (ATO) debt

Understanding the unique nature of Crown debts is essential for advisors and clients to make informed decisions.

W

Worrells

Clarity For Australian Tax Treaty Disputes

This article is a follow up to our text in the August 2025 edition of the GGI FYI LDR newsletter. In that article we discussed the Federal Court's decision in Oracle v FCT [2024] FCA 1262.

GGI Global Alliance

Division 7A Loans: Turning a Common Tax Trap into a Structured, Compliant Solution

Private drawings from a company can trigger serious and unexpected tax consequences if they are not structured and documented correctly.

MD

McCarthy Durie Lawyers

Podcast: SMSFs With CGW – Update On What Is Happening With Div 296 Tax

CG

Cooper Grace Ward

ATO Remissions – General Interest Charge, Shortfall Interest Charge And Failure To Lodge Penalties

CG

Coleman Greig Lawyers

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

MD

McCarthy Durie Lawyers

AM

Alvarez & Marsal

Commissioner Wipes Out On 45B And Part IVA

KL

Herbert Smith Freehills Kramer LLP

Victoria Duty Alert: Further Clarification Of Economic Entitlement Rules

KL

Herbert Smith Freehills Kramer LLP

Australian High Court's PepsiCo Decision: Key Tax Insights From Belgium And The Netherlands

LL

Loyens & Loeff

Victorian Duty Alert: Proposed Changes To Land Transfer Duty (Duty Payable On Assumed Tax Liabilities)

KL

Herbert Smith Freehills Kramer LLP

ATO settlements, penalty risks and s177EA: insights from Ziegler v Commissioner of Taxation

CC

Corrs Chambers Westgarth

Tax Bites EP17: High Court Validates Foreign Surcharge Land Taxes: Implications And Analysis (Podcast)

KL

Herbert Smith Freehills Kramer LLP

How Psychosocial Safety Now Sits At The Heart Of Workforce Change

Australia Employment

IL

Ius Laboris

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

Australia Environment

CC

Corrs Chambers Westgarth

Cross Examining Cyber EP23: Cross Examining Professor Ciaran Martin – Part 2 (Podcast)

Australia Technology

KL

Herbert Smith Freehills Kramer LLP

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

Australia Technology

CC

Corrs Chambers Westgarth

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

Australia Employment

PA

Piper Alderman

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

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

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

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

On 30 October 2025, the Federal Court of Australia handed down its decision in YTL Power Investments Limited v Commissioner of Taxation of the Commonwealth of Australia [2025] FCA 1317.

KL

Herbert Smith Freehills Kramer LLP

Understanding The Basis Of Value Matters More Than Ever

Australia Commercial

FC

FTI Consulting

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

AM

Alvarez & Marsal

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

GGI Global Alliance

Decision Alert: QSC Confirms That Ex Gratia Relief Generally Not Subject To Judicial Review In Karrabin Estate

KL

Herbert Smith Freehills Kramer LLP

Decision Alert: High Court In G Global v Commissioner Of State Revenue Confirms Validity Of Foreign Surcharges

KL

Herbert Smith Freehills Kramer LLP

Further Victorian CIPT And State Taxes Amendments

KL

Herbert Smith Freehills Kramer LLP

ATO Finalises Guidance On Third Party Debt Test

KL

Herbert Smith Freehills Kramer LLP

Drawing the line – Recent case law on Australian tax residency

CG

Coleman Greig Lawyers

Beyond Compliance: How The Strategic Tax Centre Is Redefining Tax Management

AM

Alvarez & Marsal

ATO Finalises Guidance On The Equity Funded Dividends Integrity Rule

KL

Herbert Smith Freehills Kramer LLP

ATO Finalises Guidance On Third Party Debt Test

On 1 October 2025, the ATO finalised its guidance on the third party debt test (TPDT) for thin capitalisation purposes in Taxation Ruling TR 2025/2 (Ruling)...

KL

Herbert Smith Freehills Kramer LLP

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

Beyond Compliance: How The Strategic Tax Centre Is Redefining Tax Management

Traditionally, tax compliance has been viewed as a retrospective process necessary to meet filing deadlines and ensure regulatory adherence. While timely compliance remains critical, today's business environment demands...

AM

Alvarez & Marsal

ATO Finalises Guidance On The Equity Funded Dividends Integrity Rule

Late yesterday, the ATO has finalised a Practical Compliance Guideline (PCG) outlining its approach to the application of the franking credit integrity rule for equity funded dividends.

KL

Herbert Smith Freehills Kramer LLP

Proposed Expansion Of The Australian Critical Minerals Production Tax Incentive

KL

Herbert Smith Freehills Kramer LLP

PepsiCo case comes to an end: High Court calls last drinks and closes the bar

Taxpayers should be carefully considering any payments for the use of intangibles and how payments are characterised.

CC

Corrs Chambers Westgarth

ATO Debt Recovery Crackdown - Enforcement Action And Surge In Director Penalty Notices (DPNs)

The ATO is under increasing pressure to reduce the growing debt burden and are responding with stronger, more targeted enforcement.

BP

Bartier Perry

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

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

Impact of loss of tax deductibility and ATO debt disclosure

W

Worrells

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

New South Wales Remission Of Interest Reforms Tighten Circumstances Where Interest Can Be Remitted

KL

Herbert Smith Freehills Kramer LLP

A View On The 2025/26 New South Wales, Queensland And The Australian Capital Territory Budgets

AM

Alvarez & Marsal

2025-26 Budget Update: Key Changes To Australian State Taxes - NSW, Qld, WA And ACT

KL

Herbert Smith Freehills Kramer LLP

A View On The 2025/26 Western Australia State Budget

AM

Alvarez & Marsal

Division 296 tax – reading the ‘tea leaves' and strategies

CG

Coleman Greig Lawyers

ATO's transfer pricing rules: how much cross-border debt is too much?

CC

Corrs Chambers Westgarth

Mid May Tax Update

PP

Pointon Partners

Proposed Changes To Austrian Real Estate Transfer Tax Could Impact M&A Transactions

K

Kinstellar

End of April Tax Update

PP

Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

Payroll Tax, Amnesties And Related Developments For Health Practices

Australia Employment

KG

K&L Gates LLP

End of March Weekly Tax Update

PP

Pointon Partners

Common Employee or not? When grouping provisions do not apply

PP

Pointon Partners

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Latest Videos

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Podcast: SMSFs With CGW – Update On What Is Happening With Div 296 Tax

CG

Cooper Grace Ward

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

Podcast: TaxLand with Fletch and Sarah – Challenging asset betterments and default assessments

CG

Cooper Grace Ward

Podcast: TaxLand with Fletch and Sarah – Tax Agent Services – the Amended Determination for the Code of Professional Conduct

CG

Cooper Grace Ward

It Depends – Queensland payroll tax amnesty

CG

Cooper Grace Ward

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