Oceania: 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 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

The Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025...

AM

Alvarez & Marsal

Commissioner Wipes Out On 45B And Part IVA

On 3 December 2025, the Full Court Federal Court handed down its judgment in Commissioner of Taxation v Hicks [2025] FCAFC 171.

KL

Herbert Smith Freehills Kramer LLP

ATO loss in the Full Federal Court on section 45B and Part IVA: different name, same story

Court confirmed that section 45B & Part IVA do not apply merely because a restructure produces a lower-tax outcome.

CC

Corrs Chambers Westgarth

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

Queensland Releases New Guidance For Seeking Exemptions From The Foreign Stamp Duty And Land Tax Surcharges

KL

Herbert Smith Freehills Kramer LLP

Year-end Land Tax And Foreign Surcharge – What You Need To Know

CG

Coleman Greig Lawyers

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

Overview Of Land Tax In Victoria

P

PCL Lawyers

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

KL

Herbert Smith Freehills Kramer LLP

Newmont v Commissioner of Taxation: Is mining equipment 'real property' and how is it valued?

CC

Corrs Chambers Westgarth

Tax Debts, Double Dipping And Business Valuations

B

Barry Nilsson

Employment Relations Podcast #45 – Employment Law For The Time Poor… Live!

Australia Employment

PA

Piper Alderman

Talking Aussie Farming With Stephen Commadeur (Podcast)

Australia Real Estate

FC

FTI Consulting

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

Australia Technology

CC

Corrs Chambers Westgarth

Inside Safety Podcast Series - Episode 3, Part 1 - Director's Duties

Australia Employment

KL

Herbert Smith Freehills Kramer LLP

Neurodiversity In The Workplace

Australia Employment

K

Kennedys

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Income Tax

Commissioner Wipes Out On 45B And Part IVA

On 3 December 2025, the Full Court Federal Court handed down its judgment in Commissioner of Taxation v Hicks [2025] FCAFC 171.

KL

Herbert Smith Freehills Kramer LLP

Flowing Through Australia: How Conduit Foreign Income Really Helps

Australia's conduit foreign income (CFI) regime was introduced to improve the attractiveness of Australia as a location for regional holding companies...

Australia Commercial

GGI Global Alliance

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)

CG

Cooper Grace Ward

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

CG

Cooper Grace Ward

What Payday Superannuation Reforms Mean For Businesses

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

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Sales Taxes: VAT, GST

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'.

B

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

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Corporate Tax

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

Employee share scheme tax changes: what companies need to know

From 1 April 2026, private, unlisted firms may opt into a tax deferral regime so employees pay tax only at liquidity events.

New Zealand Tax

L

LegalVision

ATO sets focus areas for small business compliance

For the ATO, "small business" includes sole traders, companies, trusts or partnerships with an aggregated annual turnover under $10 million.

CG

Coleman Greig Lawyers

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

CC

Corrs Chambers Westgarth

NSW Court of Appeal finds Uber liable for $81m Payroll Tax Assessment

PP

Pointon Partners

Uber payroll tax implications

A

Avant Law

Productivity Commission Proposes Sweeping Corporate Tax Reforms To Boost Productivity

CC

Corrs Chambers Westgarth

Productivity Commission Corporate Tax Reform Proposal

KL

Herbert Smith Freehills Kramer LLP

Impact of loss of tax deductibility and ATO debt disclosure

W

Worrells

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Withholding Tax

Flowing Through Australia: How Conduit Foreign Income Really Helps

Australia's conduit foreign income (CFI) regime was introduced to improve the attractiveness of Australia as a location for regional holding companies...

Australia Commercial

GGI Global Alliance

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

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

Mid May Tax Update

PP

Pointon Partners

End of April Tax Update

PP

Pointon Partners

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

KG

K&L Gates LLP

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

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

AM

Alvarez & Marsal

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Latest Videos

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Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

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

CG

Cooper Grace Ward

It Depends – Capital distributions from foreign trusts

CG

Cooper Grace Ward

It Depends – Queensland land tax changes (Part 1)

CG

Cooper Grace Ward

It Depends – What is the tax treatment of cryptocurrencies?

CG

Cooper Grace Ward

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