This report provides a high-level overview of the new laws, along with considerations and implications for investors.
Read the articleThe ATO has released for consultation a draft practice statement law administration that outlines guidelines that is related to the administration of the superannuation guarantee charge.
The draft legislation is meant to deliver on measures announced by the Federal Government in its 2025–26 Mid-Year Economic and Fiscal Outlook to implement a crypto asset reporting framework and tax reporting regime.
Relevant entities won’t have to take any action to access the deferral as it will be applied automatically and are still able to lodge earlier if they choose.
This case reinforces that the employment agency provisions extend beyond conventional labour hire arrangements.
The near 10 percent jump in fuel prices boosted the total for September retail sales, despite people actually cutting back on their fuel purchases, according to inflation-adjusted numbers.
The extension of the ATO's passenger movements data-matching program reinforces the increasing role of data analytics in tax administration and compliance.
There are considerations employers/employees need to make regarding the changes to the EV fringe benefits tax concessions, as highlighted by Priscilla Tang, Sam Gathercole and Ryan Pascoe.
KPMG’s submission is directed towards ensuring that the proposed minimum tax is designed and implemented in a manner that is practical, proportionate and aligned with the policy objectives.
The report shows a broadening dispute agenda; financing, treaty access, synthetic equity, royalty characterisation and cross-border structures are under greater scrutiny by the ATO, as highlighted by Kristie Schubert and Shalini De Silva.
