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Our leaders, like all our people, are a diverse collective of talent, experience and personality.

Some of our Partners started here as graduates, others have international origins who bring valuable insights and different cultural perspectives.

Together, we are a potent force united by an entrepreneurial spirit and a relentless commitment to the growth of our people and our clients. 

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Insights

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