Legislation enabling an extra 15% tax on earnings on super balances above $3m is before Parliament. While not a concern for the average...

Workers are owed over $3.6 billion in superannuation guarantee according to the latest Australian Taxation Office estimates – a figure...

Legislation currently being debated in Parliament will introduce a new criminal offence for intentional “wage theft”. If enacted, in...

What happens when a trust appoints income to a private company beneficiary but does not actually make the payment? The tax treatment of...

From 6 December 2023, employers can no longer employ an employee on a fixed-term contract that: is for 2 or more years (including...

Treasury has released draft legislation for consultation to enact the Government’s plan to increase the tax rate on earnings on...

Chobani plain yoghurt is GST-free but Chobani’s ‘flip’ range is taxable? A recent case before the AAT demonstrates how fine the dividing...

The ATO estimates that incorrect reporting of rental property income and expenses is costing around $1 billion each year in forgone tax...

Electricity is the new black. Gas and other fossil fuels are out. A new, limited incentive nudges business towards energy efficiency. We...

Property investors that choose to utilise their property for short-term stays (or leave it vacant) are firmly in the sights of the...

The Australian Taxation Office have released a new draft ruling on self-education expenses. We revisit the deductibility of...

Treasury has released draft legislation to enact the Government’s plan to increase the tax rate on earnings on superannuation balances...