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Know your consumer: ATO’s new draft ruling for GST cross-border supplies

18/06/2026

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 […]

Build-to-rent developments: ATO draft updates to GSTR 2012/6

20/11/2025

On 5 November 2025, the ATO issued a new draft taxation ruling GSTR 2012/6DC (‘the ruling’) expanding on existing principles provided in GSTR 2012/6 – Goods and services tax: commercial residential premises.   The draft ruling provides further clarity on how existing principles apply to build-to-rent (‘BTR’) developments, determining the status of occupants, and the characteristics […]

ATO increases GST engagement with Top 100 and Top 1,000 taxpayers

13/11/2024

The ATO has introduced a Supplementary annual GST return as part of its engagement with the Top 100 and Top 1,000 taxpayers. The returns will be used to assess the confidence level of a taxpayer’s compliance with GST law, and their investments placed into GST governance.   The Supplementary annual GST return will first apply […]

Janelle McPhee, Partner

12/07/2023

Janelle has more than 20 years’ experience providing tax and accounting services to the SME market. Janelle’s clients have included those that operate in the following sectors: IT, professional services, wholesale importing, property development and investment, and not-for-profit. Janelle has demonstrated capability in delivering outstanding outsourcing services for start-up companies, SME and publicly listed companies […]

RCTI changes include GST verification for every issue

05/12/2022

The Commissioner of Taxation (the Commissioner) has proposed changes to the requirements that a recipient must satisfy to issue a Recipient Created Tax Invoice (RCTI).  The proposed changes are detailed in draft Legislative Instrument LI 2022/D15 (the Draft) which has been released for public consultation.  The Draft is intended to replace 51 separate Legislative Instruments […]

Tax for Private Business

09/02/2022

Our experts provide exceptional tax services to SMEs and private business, working hand in hand with you to provide guidance, advice, tax and compliance services. Managing tax detail and compliance can be overwhelming, especially for small and medium-sized and even larger private businesses. From cloud migration to strategice planning, international business to tax and accounting […]

Tax for Corporates

29/11/2021

We have a highly skilled specialist tax team working with multinational corporations and Australian subsidiaries of overseas companies, as well as Australian and Asia Pacific firms across the wholesale sector. Navigating the detail of tax can be a daunting task for businesses and finance teams, particularly for companies with complex transactions, structures and workforces. We’ll […]

Selling a business post-COVID-19

27/01/2021

What do business owners need to consider before selling, for the supply of a going concern to be characterised as GST-free? COVID-19 restrictions have led to adverse trading conditions, causing some businesses to temporarily close or downsize their operations. These range from the small CBD coffee cart in the office foyer, through to huge airlines […]

Schools Tax Guide

24/11/2020

Navigating tax matters in a changing environment can be seen as an intricate process for schools. We discuss the three key tax areas that could affect your school and explain how ShineWing Australia can assist with relieving the pressures associated with these issues. Fringe Benefits Tax Fringe Benefits Tax (FBT) is a complex area when […]

NEW: CTS GST Data Analytics

09/07/2018

Maximise opportunities, manage risks In-house tax, finance and accounting functions are increasingly using business data analytics insights to assist in managing their GST obligations. Manage GST compliance risks The Australian Taxation Office are increasingly taking an automated approach to tax audits using data analytical tests to identify errors and anomalies. Running analytical tests on your […]