Australia: Corporate Tax

The 2026-27 Federal Budget faces the challenge of balancing ambition with caution amid geopolitical and economic uncertainty. With rumoured reforms to capital gains tax discounts, trust taxation, and negative gearing on the table, businesses are seeking clarity on policy settings that could fundamentally reshape investment structures and tax planning strategies. Will the government pursue transformative reform or opt for measured adjustments to strengthen national resilience?

For decades, one of the most reliable wealth extraction strategies in Australia has been the use of a Members’ Voluntary Liquidation (MVL) — the formal solvent wind-up used to distribute a company’s reserves...

The 2026 Federal Budget introduces a fundamental shift in Australia's tax treatment of pre-CGT assets, ending decades of tax-free capital growth from 1 July 2027. This change, combined with broader property tax reforms including the removal of negative gearing on existing properties and the 50% CGT discount...

Uber found liable for $81m in payroll tax, ruling its drivers supply services to Uber, with broad implications for contractor-based businesses.

NSW Court of Appeal's "Uber Decision" confirms $80 million payroll tax liability & highlights the need for aligned agreements & operations to avoid similar risks.

The Productivity Commission proposes tax reforms to boost investment, including a lower corporate tax rate & a 5% net cashflow tax.

Whether the taxpayer's museum full of luxury cars available for sale means that they were no longer trading stock.

我们的《2024年全球商业复杂性指数》（GBCI 2024）报告显示，澳大利亚的商业环境复杂性排在第58位，是亚洲最不复杂的司法管辖区之一。

Failing to pay company tax debts can leave directors personally exposed.