Latest Content
Corporate tax residency review poses six questions for comment
Ongoing difficulties with the central management and control test have led the Treasurer to ask the Board of Taxation to consult on the pros and cons of replacing it with an alternative test.
Tax and trust, can technology help?
Grant Wardell-Johnson ponders the pervasive role that tax plays in forming business trust, how Australia is viewed, and whether technology can assist.
High Court refuses Commissioner’s application for special leave
Dan Hodgson & Ablean Saoud look at the High Court decision to refuse the Commissioner of Taxation’s application for special leave in the residency matter of Harding v Commissioner of Taxation.
Growth in a G-Zero World
Grant Wardell-Johnson discusses why opportunity exists for businesses both globally and locally, despite uncertain times.
Most Popular Articles
Draft religious discrimination legislation released
Adrian Wong looks at the exposure draft of the Religious Discrimination Bill 2019 which has been released for public comment.
Taxis and ride-shares to share tax exemption
Exposure draft legislation has been released to amend the FBT definition of taxi travel.
Time for the zone tax offset to go
The zone tax offset, claimed by almost half a million Australians, will be scrapped if the recommendations of the Australian Government Productivity Commission are implemented.
FBT changes more than just a ‘remote’ possibility
Hayley Lock, Andy Larmour & Graeme Hartnett discuss why employers should consider these proposed changes before developing remuneration policies.
Latest Video

What advice would you give your younger self?
A question that stumps many; hear from our featured industry professionals on what advice they would offer themselves, albeit a younger version.
Compliance View all >
Tax and trust, can technology help?
Grant Wardell-Johnson ponders the pervasive role that tax plays in forming business trust, how Australia is viewed, and whether technology can assist.
High Court refuses Commissioner’s application for special leave
Dan Hodgson & Ablean Saoud look at the High Court decision to refuse the Commissioner of Taxation’s application for special leave in the residency matter of Harding v Commissioner of Taxation.
Relief procedures for certain former United States citizens
Terry Hoban and Noelle Abella discuss the IRS’ new Relief Procedures for Certain Former Citizens, and why now may be the most opportune time to consider expatriating from the US.
To vary or not to vary, that is the question
Hayley Lock & Caroline Lawless explain why it’s important to understand the PAYG instalment system.
Corporate Tax View all >
Corporate tax residency review poses six questions for comment
Ongoing difficulties with the central management and control test have led the Treasurer to ask the Board of Taxation to consult on the pros and cons of replacing it with an alternative test.
Roundtable held on digitalization of the economy and corporate income tax
Chris Morgan outlines key points raised at a Responsible Tax Roundtable held in London which examined proposals being debated by the OECD Inclusive Framework.
Changes expected to Offshore Banking Unit
John Fulton & Natalie Raju discuss implications for change which may be forthcoming to the OBU.
The ATO’s commercial deal offering – worth considering?
The ATO’s commercial deals program is seeking to provide certainty on the tax consequences of a proposed transaction before it is entered into.
Deal Advisory - Tax View all >
The ATO’s commercial deal offering – worth considering?
The ATO’s commercial deals program is seeking to provide certainty on the tax consequences of a proposed transaction before it is entered into.
Non-deductible cost of holding vacant land
Richard Wilkins reviews proposed legislation that will deny investors a deduction for holding costs relating to vacant land.
How the MLI is impacting Australia’s tax treaties: Part 1
Denis Larkin reviews the mandatory articles in the Multilateral Instrument that are impacting Australian tax treaties.
ATO updates guidance for UPEs under sub trust arrangements
Brent Murphy and Sam Ayoubi discuss Practical Compliance Guideline PCG 2017/13.
Economics & Regulation View all >
News in brief… 17 September 2019
Legislation update: Superannuation bill passes House of Reps; Geopolitics update: Saudi oil strikes; ATO update: 350,000 small employers transition to STP.
Growth in a G-Zero World
Grant Wardell-Johnson discusses why opportunity exists for businesses both globally and locally, despite uncertain times.
Roundtable held on digitalization of the economy and corporate income tax
Chris Morgan outlines key points raised at a Responsible Tax Roundtable held in London which examined proposals being debated by the OECD Inclusive Framework.
News in brief… 13 September 2019
Legislation update: Super bill passes House of Reps; Home loan deposit scheme introduced; Draft regulations released on financial product design and distribution; Committee to consult on three treaties; RBA releases discussion paper on payments system migration.
Employment View all >
Taxis and ride-shares to share tax exemption
Exposure draft legislation has been released to amend the FBT definition of taxi travel.
Time for the zone tax offset to go
The zone tax offset, claimed by almost half a million Australians, will be scrapped if the recommendations of the Australian Government Productivity Commission are implemented.
What advice would you give your younger self?
A question that stumps many; hear from our featured industry professionals on what advice they would offer themselves, albeit a younger version.
FBT changes more than just a ‘remote’ possibility
Hayley Lock, Andy Larmour & Graeme Hartnett discuss why employers should consider these proposed changes before developing remuneration policies.
Grants & Incentives View all >
Taxis and ride-shares to share tax exemption
Exposure draft legislation has been released to amend the FBT definition of taxi travel.
Reflections on the need for Real Time Claims
Georgia King-Siem discusses R&D tax claims, against the backdrop of a recent Full Federal Court decision.
Superannuation contributions splitting: Why it’s really starting to matter
Richard Wilkins looks at how the carry forward concessional contribution rules are also impacting contributions splitting.
Raising Newstart – an economic and social winner
Brendan Rynne explores the economic impact that raising the level of Newstart would have.
Indirect Tax View all >
News in brief… 11 September 2019
Legislation update: Financial advisor remuneration bill passes House of Representatives; Legislation cleared for introduction to Parliament; Committee recommends levy on imported containers; Geopolitics update: China’s declining exports.
Larger, quicker SA land tax cuts announced
The SA Government has declared it will pursue an earlier and greater reduction in top land tax rates as a consequence of higher than anticipated land tax takes from its aggregation measures.
Extension of director penalties to GST liabilities
Kate Law discusses anti-phoenixing legislation extending the Director Penalty regime.
New tax rates a welcome relief for craft beer brewers
Leonie Ferretter & Jessie Zhang examine the updated excise duty rates on beer in Australia.
International Tax View all >
Corporate tax residency review poses six questions for comment
Ongoing difficulties with the central management and control test have led the Treasurer to ask the Board of Taxation to consult on the pros and cons of replacing it with an alternative test.
Global election series: Democracy in Tunisia
A disillusioned population, a vituperative political environment and a face-off between the status quo political elite and populist outsiders; Merriden Varrall previews the upcoming elections in Tunisia.
KPMG Tax Now highlights report – September
The KPMG Tax Now highlights report summarises the month's key developments in the in tax, economics, regulation and compliance.
Court decision on discount capital gains and the foreign income tax offset
A decision confirms a taxpayer’s entitlement to a foreign income tax offset (FITO) is limited to the tax paid on foreign income that is actually included in assessable income.
Migration View all >
High Court refuses Commissioner’s application for special leave
Dan Hodgson & Ablean Saoud look at the High Court decision to refuse the Commissioner of Taxation’s application for special leave in the residency matter of Harding v Commissioner of Taxation.
Relief procedures for certain former United States citizens
Terry Hoban and Noelle Abella discuss the IRS’ new Relief Procedures for Certain Former Citizens, and why now may be the most opportune time to consider expatriating from the US.
Hiring a working holiday maker?
The ATO has set out a three-step procedure that should be followed by employers when they hire a working holiday maker.
Further developments to the Global Talent Program
An additional avenue for talented individuals to secure Australian visas in their own right.
Tax Law & Dispute Resolution View all >
High Court refuses Commissioner’s application for special leave
Dan Hodgson & Ablean Saoud look at the High Court decision to refuse the Commissioner of Taxation’s application for special leave in the residency matter of Harding v Commissioner of Taxation.
News in brief… 16 September 2019
Draft legislation programs released for spring sittings week two; Legislation update: Thin capitalisation Act receives Royal Assent; $15.5 billion in tax refunds actioned: Treasurer; ATO update: Planned consultation September.
RCF IV: Special Leave refused by High Court
The High Court dismissed the application for special leave of Resource Capital Fund IV LP and Resource Capital Fund V LP (RCF).
News in brief… 3 September
Glencore wins transfer pricing case; taxpayer’s strong comparables prevail; Government releases currency transaction report; ATO update: Consultation Steering Group meeting notes; ATO update: Advice under development.
Technology View all >
Tax and trust, can technology help?
Grant Wardell-Johnson ponders the pervasive role that tax plays in forming business trust, how Australia is viewed, and whether technology can assist.
70/30 income distribution arrangement amiss in FCT v Ariss
AAT rejects taxpayer’s claim of 70/30 income apportionment between him and his wife for his consulting services
Leveraging customer behavioural insight
ATO Chief Service Delivery Office Melinda Smith says insight gained by clients interacting with the organisation is an important guide to administering tax laws.
Trust and Technology in Tax webinar
With tax part of a general decline in public trust in business, new technology has a role to play in recovering it, by helping to enhance processes, unearth insights and inform decisive leadership.

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KPMG Tax Now – Podcast series
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