Super Update – Division 296 Exposure Draft
Division 296 Exposure Draft: What You Need to Know On 19 December 2025, the Treasurer released the Exposure Draft for Division 296, with a short consultation period closing on 16 January 2026. While this has attracted attention due to both its timing and scope, it is important to note that this is draft legislation only […]
Tax Update – December 2025
The ATO has released a series of significant rulings and draft guidelines that will affect how individuals, families and businesses structure their tax affairs. The updates tighten long-standing practices, introduce new compliance risk zones and signal a clear shift in how the ATO expects taxpayers to structure and document their affairs. Focus areas include personal […]
Tax Update – October 2025
As we move through the final quarter of 2025, several important tax developments have emerged across state and federal levels. In this issue, our team highlights recent cases and reforms impacting businesses, trustees and individuals. From Victoria’s landholder duty regime to national payroll tax compliance, FBT exposure for trust directors, and student loan relief measures. […]
Australian Family Office Series Part 1: Market Snapshot & Family Office Models｜澳洲家族办公室系列
The concept of a family office is well-known worldwide, but its structure and operation can vary across countries and jurisdictions. To help our Asian clients better understand the Australian family office landscape, we are introducing an Australian Family Office series and sharing selected contents from the Australian Family Office Comparative Guide authored by Christine Fleer, […]
Understanding Common Reporting Standard (CRS)
The Common Reporting Standard (CRS) is the single global standard for the collection, reporting, and exchange of financial account information on foreign tax residents. Under the CRS, banks and other financial institutions collect and report financial account information on foreign tax residents to the ATO. The ATO exchanges this information with participating foreign tax authorities […]
Super Update – EOFY 2025
Super EOFY 2025: What You Need to Know As we approach 30 June 2025, it’s time to check in on your superannuation strategy. Whether you’re looking to maximise contributions, time a non-concessional contribution bring-forward arrangement, or prepare for the new $2 million Transfer Balance Cap, there are several important rules and deadlines to keep in […]
