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Article AML/CTF: Immediate action required for the real estate & property sector Significant changes to Australia’s AML/CTF regime will directly impact the real estate and property sector from 1 July 2026. While these reforms have been building for some time, recent enforcement activity highlights the consequences of getting it wrong. What this means for you If your business is involved in property transactions or related advisory services, […] 24/06/2026
Article Payday Super is nearly here: What employers need to do From 1 July 2026, Payday Super will be in force. Employers must pay super at the same time as salary and wages, replacing the previous quarterly regime. Contributions must be received by the employee’s super fund within 7 business days of payday. With Payday Super commencing on 1 July 2026, employers have limited time to […] 23/06/2026
Article Know your consumer: ATO’s new draft ruling for GST cross-border supplies On 10 June 2026, the ATO released draft ruling GSTR 2026/D1 (‘the ruling’) which is intended to replace GSTR 2017/1. The draft ruling provides updated guidance on determining when an overseas supplier is making cross-border supplies of services, digital products, or rights to an ‘Australian consumer’ and, therefore, making supplies connected with Australia for GST […] 18/06/2026
Article ATO finalises guidance on when ancillary funds ‘provide a benefit’ Following our earlier analysis of draft Taxation Determination TD 2025/D3, the Australian Taxation Office (ATO) has now finalised its guidance with the release of Taxation Determination TD 2026/3. The determination confirms the ATO’s view on when an ancillary fund ‘provides’ a benefit and provides further clarification on the role of legally binding commitments when assessing […] 17/06/2026
Article First-wave sustainability reporting in Australia: Practical lessons from ASIC and SW’s team of experts As Australia’s first mandatory sustainability reports reach the market, early experience shows that organisations that start early and focus on material climate-related risks and opportunities, governance, data, and documentation will be better placed to meet reporting and assurance expectations under Chapter 2M and AASB S2. Introduction Australia’s first mandatory sustainability reports have now been lodged, […] 15/06/2026
Article Division 7A update: High Court confirms Bendel decision on UPEs The High Court has now handed down its decision in Commissioner of Taxation v Bendel, confirming the position for the taxpayer on Division 7A, unpaid present entitlements (UPEs), trust distributions, and private company loans. This is a landmark outcome for the taxpayer. The High Court has dismissed the Commissioner’s appeal, confirming that UPEs arising from […] 12/06/2026
Article Simplify employee share scheme reporting with the CTS ESS Toolkit The Australian Taxation Office (ATO) has upcoming reporting obligations for entities offering an employee share scheme (ESS). Find out how the Complete Tax Solutions Employee Share Scheme (CTS ESS Toolkit), our ATO-approved software, can help you meet these requirements efficiently and accurately. Upcoming ATO reporting obligations The ATO requires employers that issue shares or share […] 28/05/2026
Events Property Developers update webinar  With property development structures under increasing ATO review, this webinar provides a practical update on the tax and structuring issues impacting developers. Join our Property Development specialists online as they unpack these key developments and what they mean in practice. Developers are facing increasing complexity across funding models, profit allocation arrangements and governance. This webinar […] 27/05/2026
Events FedBud 2026 follow-up webinar series Keep Calm and Listen to Your Accountant The recent Federal Budget has created plenty of headlines and plenty of uncertainty.Before making major decisions based on media commentary, join our webinar series as our specialists Matt Birrell, Chris Dexter, Blake Rodgers, and Dale Sloman unpack the proposed changes and explain what they may mean for you. […] 26/05/2026
Article Full Federal Court confirms hospital, university & shopping centre car parks can be ‘commercial’ for FBT purposes In Commissioner of Taxation v Toowoomba Regional Council [2026] FCAFC 50, the Full Federal Court delivered a significant reversal, closing the door opened by Logan J. Allowing the Commissioner’s appeal, the Court confirmed that the Grand Central Shopping Centre car park in Toowoomba is a ‘commercial parking station’ for FBT purposes, reinforcing the Australian Taxation […] 01/05/2026
Events Financial Reporting webinar series Dive into the latest developments in financial reporting with our webinar series. From accounting standard changes to regulatory updates, gain insights to navigate the complexities of reporting effectively in today’s ever-evolving financial landscape. Our experts will provide you with topical content of relevance as well as an update on what’s new in financial reporting, including […] 30/04/2026
Events Corporate Tax update Join our 2026 Corporate Tax update seminar to ensure you are up to date with the latest developments in corporate tax. Our seminar will be delivered in an interactive format with SW experts Daren Yeoh, Tax Director, Antony Cheung, Associate Director and Ross Kelly, Transfer Pricing Manager. Our speakers will equip you with invaluable insights […] 30/04/2026
Article Full Federal Court confirms capital treatment for subdivided farmland Engaging a developer to subdivide and sell long-held farmland does not, by itself, mean the landowner is carrying on a business or running a profit-making scheme. The Full Federal Court’s decision in Commissioner of Taxation v Morton [2026] FCAFC 31 reinforces that, on the right facts, sale proceeds can remain capital — not assessable revenue […] 28/04/2026
Article Foreign investors in the firing line: Treasury’s expanded CGT regime Treasury is proposing a significant expansion of Australia’s foreign resident capital gains tax (CGT) regime, materially increasing the tax exposure and exit risk for foreign investors with Australian land‑connected assets. Treasury has released draft legislation that would materially widen the scope of assets subject to Australian capital gains tax by broadening the definition of taxable […] 21/04/2026
Article PDAs in public: When your property development arrangement gets the ATO’s attention The ATO has released Practical Compliance Guideline 2026/D2, outlining its risk framework for property development arrangements (PDAs), with a particular focus on long-term projects involving related parties and identifying what it considers high and low risk structures. Following public consultation and the release of Taxpayer Alert TA 2026/1, which we discussed in a previous alert here, this […] 16/04/2026
Article How the ATO’s Fuel Response Plan can support your business in 2026 On 30 March 2026, the Australian Government announced the National Fuel Security Plan. From 1 April 2026, the Australian Taxation Office (ATO) is administering several temporary measures, including a reduction in fuel excise duty by 32 cents per litre for 3 months, as well as changes to fuel tax credit rates. Effective from 1 April […] 10/04/2026