Tax Update – March 2026
This Tax update highlights a clear shift in how tax and duty outcomes are being assessed. Recent rulings and decisions place greater scrutiny on structures, control and documentation, particularly where long-standing practices rely on timing or informal arrangements. Below is a brief overview of the key developments and what they may mean for you. […]
Australian Family Office Series Part 2 澳洲家族办公室系列二
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, […]
Super Update: Division 296 Tax Bill Introduced into Parliament
Division 296 Tax Update On Wednesday, 11 February, Treasurer Jim Chalmers introduced the Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026 into Parliament. The Bill has not yet passed the Lower House. If it does, it will require the Greens’ approval in the Upper House. The Exposure Draft was released in late […]
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. […]
