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.
US Customs and Border Protection is developing new functionality to automate tariff refunds to eligible importers, as highlighted by Daniel Rae and Jake Callaghan.
The potential impacts of the Middle East conflict are already translating to higher oil prices, which are now beginning to have a flow on effect through the entire economy, as detailed by KPMG Australia Chief Economist Brendan Rynne.
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 conflict in Iran and the broader Middle East presents a range of implications for Australia. It is unclear how long the conflict will continue, so it is important for Australian businesses to consider a wide range of scenarios as they assess the possible impacts.
Emma Rosenzweig from the Australian Taxation Office outlines for employers what Payday Super will mean in practice from 1 July 2026, from payment timing, qualifying earnings, contractor obligations, reporting under Single Touch Payroll, cash flow impacts and the ATO’s compliance approach.
Now is the time for multinational groups to promptly evaluate their data readiness and processes, and finalise their position regarding the statement of approach to tax, as highlighted by Sean Madden, Phil Beswick and Amanda Maguire.
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.
ATO Deputy Commissioner Emma Rosenzweig outlines why Payday Super will require employers to report both qualifying earnings and superannuation liability, and how this data supports more accurate, employee level compliance monitoring.
ATO Deputy Commissioner Emma Rosenzweig outlines why Payday Super will require employers to report both qualifying earnings and superannuation liability, and how this data supports more accurate, employee level compliance monitoring.
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.
This report brings together early insights from Australia’s FAST 30 Group 1 entities, representing the first wave of AASB S2 climate related disclosures released during February and early March 2026.
Australian Taxation Office Deputy Commissioner, Payday Super Program, Emma Rosenzweig discusses how Payday Super applies to contractors, including super guarantee obligations for certain contractors and the need for employers to review business processes to ensure contributions are paid within the new seven-day timeframe.
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.
US Customs and Border Protection is developing new functionality to automate tariff refunds to eligible importers, as highlighted by Daniel Rae and Jake Callaghan.
This webinar, to be held on Thursday 30 April, will provide updates on various direct, indirect and international tax matters impacting the insurance industry.
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.
As discussed by Cullen Smythe, Rouein Momen, Dihan Fernando and Ellie Mavromattis, these reforms aim to make it easier for developers and investors to access stamp duty and land tax relief.
These decisions provide much-needed clarity for foreign investors and taxpayers on their existing Australian investments, as detailed by Matt Ervin and Shalini De Silva.
The potential impacts of the Middle East conflict are already translating to higher oil prices, which are now beginning to have a flow on effect through the entire economy, as detailed by KPMG Australia Chief Economist Brendan Rynne.
The real message is that the Fed is uncertain; there is no preset course for rates up or down at this precarious moment, writes KPMG US Chief Economist Diane Swonk.
It’s a complex picture facing the RBA and the Federal Government; a weakening labour market at the same time as a supply shock is pushing up inflation, writes KPMG Senior Economist Terry Rawnsley.
ATO Deputy Commissioner Emma Rosenzweig outlines why Payday Super will require employers to report both qualifying earnings and superannuation liability, and how this data supports more accurate, employee level compliance monitoring.
Payday Super will fundamentally change cashflow for high-income employees on total remuneration packages, frontloading super contributions and reshaping take-home pay across the year, as highlighted by Andy Larmour, Kyle Ann Walsh and Sam Gathercole.
Australian Taxation Office Deputy Commissioner, Payday Super Program, Emma Rosenzweig discusses how Payday Super applies to contractors, including super guarantee obligations for certain contractors and the need for employers to review business processes to ensure contributions are paid within the new seven-day timeframe.
Australian Taxation Office Deputy Commissioner Emma Rosenzweig discusses what employers should be doing now to prepare for Payday Super ahead of the 1 July 2026 start date, including process changes, cash flow impacts and alternatives to the ATO’s Small Business Super Clearing House.
The Federal Government’s exposure draft legislation to amend the R&D Tax Incentive excludes certain R&D activities from eligibility and will still enable companies to claim R&D for activities not covered by these exclusions.
Hayley Lock and special guest from Maxxia - Implementation Lead Julien Walter - discuss how employers can demonstrate cost savings by outsourcing salary packaging management.
Maxxia Implementation Lead Julien Walter and Tax and Compliance Manager Sharon Mackenzie-Pringle share insights into how companies typically approach the management of employee benefits in salary packaging programs.
This episode features special guests from Maxxia - Implementation Lead Julien Walter and Tax and Compliance Manager Sharon Mackenzie-Pringle - as they discuss the value of outsourcing the administration of a salary packaging program as opposed to managing in-house.
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.
Looking at three-month moving averages, hiring, quits and layoffs have remained flat for at least six months to over a year, depending on the indicator, writes KPMG US Senior Economist Matthew Nestler.
As discussed by Cullen Smythe, Rouein Momen, Dihan Fernando and Ellie Mavromattis, these reforms aim to make it easier for developers and investors to access stamp duty and land tax relief.
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.
Now is the time for multinational groups to promptly evaluate their data readiness and processes, and finalise their position regarding the statement of approach to tax, as highlighted by Sean Madden, Phil Beswick and Amanda Maguire.
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.
These new developments should serve as a call to action, given the first Pillar Two filings are due soon, as highlighted by Alia Lum and Amanda Maguire.
One of the amendments to the proposed legislation will help further de-risk an employer’s decision to allow remote working from New Zealand, writes KPMG NZ’s Rachel Piper.
This report uncovers the complexities that mobility teams and their organisations are facing, and looks at how to respond as the ‘rules of the game’ continue to evolve.
Discussions have focused on economic trends, corporate income tax, the gig economy, and the taxation of employment income for globally mobile workers, as outlined by Ursula Lepporoli and Tom Newsome.
Hayley Lock and Elite Woodhams Relocation Managing Director Anna Kavelj discuss how requests from employees have changed since COVID-19 when they move overseas.
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.
This webinar, to be held on Thursday 26 March, will examine various controversy risks that can arise on foreign-investment exits, and the practical steps leaders can take to prepare, respond, and resolve matters effectively.
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.
This KPMG and Thomson Reuters webinar, to be held on 17 March, will focus on the latest FBT developments, emerging compliance themes and ATO focus areas.
KPMG Tax Analytics and Automation Partner Barry Sullivan says organisations should begin experimenting with the use of Artificial Intelligence, in a secure, approved environment.
KPMG Tax Analytics and Automation Partner Barry Sullivan says there are a range of tasks that tax functions are undertaking with the use of Artificial Intelligence.
What's hype, what's real and what's next? KPMG Tax Analytics and Automation Partner Barry Sullivan, along with Digital Solutions and AI Director Ed Hewings, discuss the breakthroughs in generative models, and where tax functions might benefit from adopting Artificial Intelligence.
Carolyn Harvey | Carolyn is a Partner with Tax Transformation, Technology & Managed Services
Stephen Carpenter | Stephen is the National Leader of KPMG Australia's Deal Advisory - Tax practice
Daniel Hodgson | Daniel is a Partner in KPMG Australia's Tax practice, advising multinational companies on all aspects of employee remuneration.
David Sofrà | David Sofrà is National Head of State and Indirect Taxes with KPMG Australia.
James Macky | James specialises in corporate tax and works with clients in the Energy and Natural Resources, retail, wholesale, services and manufacturing sectors.
Jenny Lee | Jenny is a Partner in our Deal Advisory – Tax team, specialising in indirect tax.
John Salvaris | John is a Partner specialising in corporate tax matters for financial services organisations.
Natalie Raju | Natalie is a Partner specialising in corporate tax matters for financial services organisations.
Peter Oliver | Peter is a Partner in KPMG Australia’s International Tax team.
Tim Keeling | Tim is a Partner within our Tax Advisory Services team specialising in Transfer Pricing.
