Australia: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Federal Budget 2026-27: A Preview

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?

CC

Corrs Chambers Westgarth

Startup, Stand Down? The Impact Of CGT Changes On Defence Innovation

Australia's proposed capital gains tax reforms may inadvertently undermine government efforts to strengthen sovereign defence capability and innovation. As the nation faces increasing global instability and supply chain vulnerabilities, changes to the CGT regime could discourage investment in defence-focused startups precisely when such investment is most critical to national security objectives.

CC

Corrs Chambers Westgarth

Support-first Pathways For Those Experiencing Vulnerability

Australia's tax and insolvency regulators have introduced new vulnerability frameworks that fundamentally change how practitioners engage with financially distressed individuals and businesses. These frameworks recognize that mental health challenges, family violence, language barriers, and other...

Australia Insolvency

W

Worrells

Why The 2026 Federal Budget May Drive A Rise In MVLs

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...

W

Worrells

2026-27 Budget Update: Key Changes To Australian State And Territory Taxes - Victoria, Northern Territory, Western Australia And Tasmania

KL

Herbert Smith Freehills Kramer LLP

Commercial Property Due Diligence In Australia: What Buyers Must Verify Before Exchange

Australia Real Estate

P

PCL Lawyers

The 2026 Federal Budget: Implications Of Proposed Tax Changes To Testamentary Discretionary Trusts

BN

Barry Nilsson

2026–2027 Federal Budget: Major Tax Reforms Reshaping Wealth And Investment

CG

Coleman Greig Lawyers

2026-27 Federal Budget – Implications For Property Development And Investment

Australia Real Estate

KL

Herbert Smith Freehills Kramer LLP

Federal Budget 2026-27: Three Tax Changes Reshaping Investment, Trust Structures And Business Planning

HR

Holding Redlich

Don’t Let Australia’s R&D Tax Incentive Trigger Unintended US International Tax Cost Sharing Issues

W

WilmerHale

Podcast: SMSFs With CGW – Superannuation – Member v Death Benefits

CG

Cooper Grace Ward

Fuel, Friction, And Forward Planning

W

Worrells

NSW Supreme Court Confirms That A Prior Acquisition In A Public Landholder Is Not To Be Disregarded Where A Subsequent Acquisition Occurs

Australia Real Estate

KL

Herbert Smith Freehills Kramer LLP

Podcast: Coffee With CGW – Get To Know Andrew Vella

Australia Litigation

CG

Cooper Grace Ward

Who, What, Where, With William Head (Video)

Australia Law Performance

CG

Cooper Grace Ward

Federal Budget 2026-27: What It Means For Australian Immigration

Australia Immigration

IL

Interstaff Immigration Agency

Sponsorship Rules Tighten For Subclass 407 Training Visas

Australia Immigration

IL

Interstaff Immigration Agency

It Depends – What Should The Jurisdiction Of My Trust Be? (Video)

Australia Commercial

CG

Cooper Grace Ward

Fuel Costs, ATO Debt, And Your Options

Higher fuel prices are flowing through to transport costs, supplier pricing, and operating expenses. For many SMEs, this is resulting in margin compression...

Australia Energy

W

Worrells

Significant And Retrospective CGT Changes For Taxable Australian Property: Draft Legislation Released

The Australian Government has released draft legislation proposing significant and retrospective changes to foreign resident capital gains tax rules, dramatically expanding what constitutes taxable Australian real property. These changes will apply to past transactions dating back to 2006, existing investments, and future deals, with only limited transitional relief for renewable energy assets until 2030.

CC

Corrs Chambers Westgarth

Finding Opportunities Throughout The Accounting Business Cycle

An Australian accounting business wanted to generate more opportunities and smooth out its monthly revenue. Here is their analysis and the actions they’ll take, which could be of value to many firms.

Australia Accounting

IG

IR Global

Fringe Benefits Tax – What You Need To Look Out For In 2026

31 March 2026 signifies a key date for employers as the end of the 2026 Fringe Benefits Tax (FBT) year. FBT is an employer-paid tax which arises when the employer provides their employee with benefits...

CG

Coleman Greig Lawyers

When does an ancillary fund ‘provide' a ‘benefit'?

CG

Cooper Grace Ward

Crown (ATO) debt

W

Worrells

Clarity For Australian Tax Treaty Disputes

GGI Global Alliance

Division 7A Loans: Turning a Common Tax Trap into a Structured, Compliant Solution

MD

McCarthy Durie Lawyers

Podcast: SMSFs With CGW – Update On What Is Happening With Div 296 Tax

CG

Cooper Grace Ward

ATO Remissions – General Interest Charge, Shortfall Interest Charge And Failure To Lodge Penalties

CG

Coleman Greig Lawyers

ATO Warns On Contrived Property Development Structures: What Developers And Landowners Need To Know

MD

McCarthy Durie Lawyers

AM

Alvarez & Marsal

Commissioner Wipes Out On 45B And Part IVA

KL

Herbert Smith Freehills Kramer LLP

Victoria Duty Alert: Further Clarification Of Economic Entitlement Rules

KL

Herbert Smith Freehills Kramer LLP

ATO Warns On Contrived Property Development Structures: What Developers And Landowners Need To Know

Early legal input at the structuring stage often makes the difference between a development model that withstands regulatory scrutiny and one that becomes costly to unwind.

MD

McCarthy Durie Lawyers

The Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025...

AM

Alvarez & Marsal

Commissioner Wipes Out On 45B And Part IVA

On 3 December 2025, the Full Court Federal Court handed down its judgment in Commissioner of Taxation v Hicks [2025] FCAFC 171.

KL

Herbert Smith Freehills Kramer LLP

Victoria Duty Alert: Further Clarification Of Economic Entitlement Rules

As foreshadowed in our Tax Note regarding the administration of the economic entitlement provisions in Part 4B of Chapter 2 of the Duties Act 2000...

KL

Herbert Smith Freehills Kramer LLP

Australian High Court's PepsiCo Decision: Key Tax Insights From Belgium And The Netherlands

LL

Loyens & Loeff

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

CG

Cooper Grace Ward

Division 855 - YTL V Commissioner Of Taxation: Is Infrastructure 'Real Property' (TARP)?

The YTL decision provides much needed judicial guidance on how Division 855 is applied for foreign resident investors selling shares or membership interests.

CC

Corrs Chambers Westgarth

YTL Power: The Federal Court Of Australia Clarifies Application Of Certain Statutory Severance Provisions For Tax Purposes

On 30 October 2025, the Federal Court of Australia handed down its decision in YTL Power Investments Limited v Commissioner of Taxation of the Commonwealth of Australia [2025] FCA 1317.

KL

Herbert Smith Freehills Kramer LLP

Understanding The Basis Of Value Matters More Than Ever

Different forms of value have different meanings, and these differences are crucial for valuation practitioners, legal professionals in commercial disputes, business leaders in financial decision-making and for financial...

Australia Commercial

FC

FTI Consulting

The Roses Have Wilted And Only A Few Less Thorns—Australia's Finalised Third Party Debt Test Guidance

AM

Alvarez & Marsal

Time Limits On Claiming Input Tax Credits: Punitive Outcomes For Taxpayers

GGI Global Alliance

Decision Alert: QSC Confirms That Ex Gratia Relief Generally Not Subject To Judicial Review In Karrabin Estate

KL

Herbert Smith Freehills Kramer LLP

Decision Alert: High Court In G Global v Commissioner Of State Revenue Confirms Validity Of Foreign Surcharges

KL

Herbert Smith Freehills Kramer LLP

Further Victorian CIPT And State Taxes Amendments

KL

Herbert Smith Freehills Kramer LLP

ATO Finalises Guidance On Third Party Debt Test

KL

Herbert Smith Freehills Kramer LLP

Drawing the line – Recent case law on Australian tax residency

CG

Coleman Greig Lawyers

Beyond Compliance: How The Strategic Tax Centre Is Redefining Tax Management

AM

Alvarez & Marsal

ATO Finalises Guidance On The Equity Funded Dividends Integrity Rule

KL

Herbert Smith Freehills Kramer LLP

Proposed Expansion Of The Australian Critical Minerals Production Tax Incentive

KL

Herbert Smith Freehills Kramer LLP

The Importance Of Commissioner Of Taxation v Bendel In Family Law Matters

Australia Family

KK

Kalus Kenny Intelex

Decision Alert: NSW Supreme Court Confirms Intragroup Relief For Transfer Of Tenant-in-common Interest

KL

Herbert Smith Freehills Kramer LLP

Landmark PepsiCo Decision On Australian Royalty Withholding And Diverted Profits Tax

KL

Herbert Smith Freehills Kramer LLP

Mid-August Tax Update

PP

Pointon Partners

PepsiCo case comes to an end: High Court calls last drinks and closes the bar

CC

Corrs Chambers Westgarth

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Latest Videos

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Podcast: SMSFs With CGW – Update On What Is Happening With Div 296 Tax

CG

Cooper Grace Ward

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

CG

Cooper Grace Ward

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

Podcast: TaxLand with Fletch and Sarah - Introduction

CG

Cooper Grace Ward

It Depends – Queensland payroll tax amnesty

CG

Cooper Grace Ward

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