As detailed by Kristie Schubert and Aylin Harapoz, Kuppan reinforces two principles: procedural fairness constrains reliance on confidential evidence, and unexplained wealth may contribute to establishing the requisite danger needed for a freezing order.
Hilton International Australia Pty Ltd v Commissioner of Taxation (No 2) [2026] FCA 1325 (9 September 2026) highlights the importance of being able to explain and evidence why a particular structure was adopted, including why it was commercially preferable to alternatives.
Although the High Court has resolved the central issue in Bendel, the decision leaves open several important questions and areas of uncertainty, as highlighted by Kristie Schubert, Brent Murphy and Aylin Harapoz.
A Federal Court decision in Shell Energy Holdings Australia Ltd v Commissioner of Taxation [2026] FCA 577, has clarified that market value for CGT purposes must reflect the real-world characteristics of a large shareholding, as highlighted by James Alsop, Steve Plant, Allan Szostak and Alexandra Macolino.
The Commissioner of Taxation v Morton [2026] FCAFC 31 decision has been followed closely by the release of a draft practical compliance guideline, which sets out the ATO’s proposed compliance approach to the application of Part IVA to PDAs.
The Full Court has upheld the Federal Court’s decision that no financial arrangement arose under Division 230 when Tabcorp’s gaming licence expired in 2012, confirming that a right with no real prospect of satisfaction is not a contingent right for TOFA purposes.
The decision in Commissioner of Taxation v Ho [2026] NSWSC 247 illustrates the scope of the Court’s discretionary power to grant a stay of recovery proceedings in exceptional circumstances, as outlined by Kristie Schubert and Keith Swan.
The overall framing of the statement is broadly consistent with our expectations given the outcome of the landmark tax case, as highlighted by Paul Sorrell, Jennifer Ta, Keith Swan, Jeremy Capes and Amanda Maguire.
Alex Patrick, Aylin Harapoz and Wendy Sampurna consider the Ombudsman’s general interest charge report and the ATO’s response.
In this article, James Alsop, Craig Jackson, Aylin Harapoz, Marko Trifunovski, and Wendy Sampurna unpack the Full Federal Court’s decision and its impact on the interpretation of scope of Rule 25.14 - a departure from prior views which flowed from Federal Commissioner of Taxation v Clark (No 2) [2011] FCAFC 140.
With the Commissioner’s special leave application to the High Court refused, the observations of the Full Federal Court decision of Geocon provide critical guidance on refunds of excess GST in the context of Division 142 of the GST Act, as highlighted by Rebecca Lawrence, Kristie Schubert and Marko Trifunovski.
Sakshi Mathur and Natalie Nguyen unpack why intangibles sit at the centre of today’s controversy - covering the ATO’s increased scrutiny and the challenges arising in practice - while exploring the practical steps organisations can take to stay ahead of disputes.
This case highlights why taxpayers would be well advised to consider related party arrangements which give rise to fees or charges, ensuring relevant evidence exists to support the incurrence of such charges, as outlined by Kristie Schubert.
In this article, James Alsop, Steve Plant, Sakshi Mathur and Marko Trifunovski examine the Full Federal Court’s decision that confirmed a 2016 City Beach restructure did not trigger section 45B or Part IVA.
The Administrative Review Tribunal held that changes in the trust distribution patterns did not trigger the operation of Division 149 in XLZH v Commissioner of Taxation [2025] and taxpayers holding pre-CGT assets should seek advice as to review the way their pre-CGT assets are held.
Although the legislative provisions remain largely unchanged, extensive regulatory exclusions mean that all but the simplest of taxpayer affairs are now potentially subject to a four-year limitation period for both ATO and taxpayer assessment amendments, as outlined by Craig Jackson and Aylin Harapoz.
ATO Assistant Commissioner Rob Thomson discusses key interest areas for individuals when it comes to lodging their tax returns, including the private health rebate, working from home deductions and superannuation checks.
The Top 100 and Top 1000 Findings Reports indicate that transfer pricing continues to be a hot topic area for the ATO, as highlighted by Tim Keeling and Keith Swan.
This article explores three key themes currently being observed in transfer pricing controversy, as multinational taxpayers continue to grapple with ongoing developments.
Key to the Administrative Review Tribunal case was the wide range of different contractual and pricing mechanisms used in the market, as highlighted by Sam van Berkel, Glen Hutchings, Kristie Schubert, Jeremy Capes and James Alsop.
Belinda Cheesewright, Kristie Schubert, Blake Indian, Aylin Harapoz and Wenny Sampurna explore these changes and their impact on private groups going forward.
This decision will provide greater clarity for existing groups of entities that may be considering a reorganisation, such as a ‘top hatting’ restructure or demerger, as detailed by Kristie Schubert, Matt Ervin, Shirley Lam, James Macky, Demos Deliyannis and William Ho.
Although private rulings can provide certainty, there are important considerations for those preparing or contesting a private ruling, as a recent case illustrates.
As outlined by Kristie Schubert, Julian Humphrey, Stacey Hannam, Keith Swan and Emilia Galluccio, the Commissioner has provided detailed commentary on the implications of the Federal Court decision, summarising key technical issues that are likely to be relevant to other taxpayers.
Reduction of tax debt is a major concern for the Commissioner of Taxation with swift, deliberate and targeted recovery action foreshadowed – “repeat offenders” are specifically in focus.
Implications from this case could potentially be broader than just 109D(3), with the decision leaving open the application of other provisions which deal with payments, loans and debt forgiveness made by trustees to a shareholder or an associate, as discussed by Brent Murphy, Kristie Schubert, Scott Farrell and Josh Cardwell.
The latest video in our series features key observations from Glen Hutchings and Shalini De Silva on cross border financing and the impact, and risks, of intangibles.
In this article, Hayley Lock, Stacey Biggar and Sam Gathercole provide a full recap of major employment tax developments in 2024 with quick links to feature articles and podcasts perfect for poolside perusal.
Shalini De Silva and Demos Deliyannis draw on recent statistics published by the ATO to highlight the administrator’s future areas of focus.
KPMG held an in-person event in Sydney and Melbourne featuring former Federal Court Judge, the Honourable Tony Pagone AM KC and ATO Deputy Commissioner Fiona Knight.
As outlined by James Alsop, Jennifer Ta and Shalini De Silva, this Federal Court decision has implications for how Mutual Agreement Procedures (MAPs) interact with domestic proceedings, clarifying the factors the Court will consider when granting stays in future cases.
As highlighted by Keith Swan, Melissa Bader and Emilia Galluccio, this decision illustrates why businesses that engage contractors should review their arrangements and consider the application of the contractor provisions.
In the latest development, the Commissioner has filed an application for special leave to appeal the recent Full Federal Court decision in PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86 to the High Court of Australia.
