19 June 2026 From 1 July 2026, super contributions must align with your pay cycle. From 1 July 2026, the new “Payday Super” rules will require employers to pay employees’ superannuation guarantee contributions in line with their pay cycle. Contributions will need to be received by the employee’s super fund within 7 business days after Read more…

12 June 2026 15-year battle won, but is the joy short-lived? In what is perhaps a short-lived win for taxpayers given the recent Budget announcements, the High Court has handed down its decision in the case of Commissioner of Taxation v Bendel, confirming that an unpaid trust entitlement does not of itself constitute a loan Read more…

Residential and Commercial Property Under the New Tax Rules The 2026 Federal Budget proposes major changes to how property investment is taxed, but the impact is not uniform across the market. While much of the early attention has focused on the proposed restriction of negative gearing for established residential property, the broader overlay is the Read more…

8 May 2026 With the 2026 FBT year now ended and increased scrutiny from the ATO in this area, it is a good time for employers to review the FBT treatment of employee benefits and ensure appropriate records are in place to maximise available exemptions and concessions. We provide you with the latest updates and Read more…

11 March 2026 The new legislation for the controversial Division 296 has passed through the Senate overnight and awaits Royal Assent.  This legislation was released initially for consultation in December 2025, and provided some relief with respect to the taxation of unrealised gains being excluded, with taxable income now the benchmark.  However, there are now Read more…

23 April 2026 Draft legislation released on non-resident CGT changes Treasury has released exposure draft legislation proposing significant changes to Australia’s foreign resident capital gains tax (CGT) regime. If enacted, the reforms would materially broaden the circumstances in which foreign investors are taxed on disposals connected to Australian assets. The proposals would expand the definition Read more…

14 October 2025 While certainly not a joy ride, the progression of the proposed Division 296 tax on superannuation balances above $3 million has taken a few sharp turns – now featuring a re-engineered structure, new thresholds and a delayed start. What’s changed Following industry feedback, the federal Treasurer has responded with several key changes: Read more…

10 September 2025 The fate of the Division 296 tax (Taxation Laws Amendment (Better Targeted Superannuation Concessions) Bill 2023), which aims to tax earnings on superannuation balances of members greater than $3 million up to an additional 15% remains uncertain. The federal Government did not introduce the Bill, nor a modified version, during the recent Read more…

15 August 2025 From 1 July 2025, new corporate climate reporting laws have come into effect, which have been described as ‘the biggest change to corporate reporting in a generation’ by ASIC’s Chair. World-leading changes The world-leading legislative amendments to the Corporations Act 2001 (the Act) requires certain organisations to make detailed disclosures about climate-related risks and Read more…

13 June 2025 Today, Friday 13 June, the Australian Taxation Office (ATO) issued a statement announcing that the High Court has granted the ATO special leave to appeal the Full Federal Court (FFC) decision in the Bendel case. The High Court’s decision to grant the ATO special leave likely stems from the fact the case holds significant Read more…