Assuming last is required, the following 4100 results were found.

  1. Where did the fiscal discipline go?

    offer a vision of a better Australia and reform the tax and regulatory regimes to future proof our nation. A key example. Last week, drowned out by other news, the Coalition announced three years of tapered tax offsets for new small businesses, and...

    • Type: Article
    • Author: Chris Freeland, CPA Australia
    • Category: Tax
  2. Div 296 now a matter of when, not if

    she said. “There have been many voices calling for a change in method such as one that doesn’t tax unrealised gains. In the last Parliament, concern over that specific design feature on the crossbench was enough to discourage the government from...

  3. Merchant decision fortifies ATO’s position on Part IVA, accountants warned

    demonstrates the full reach of Part IVA and has important implications for SME advisers, a tax specialist has cautioned. Last month, the Full Federal Court handed down its decision in Merchant v Commissioner of Taxation [2025] FCAFC 56, which involved...

  4. Air fryer fails tax deduction ‘pub test’: ATO

    had tried to get past, with many not making the cut. The ATO said some of the most “outrageous” deduction attempts it saw last year included a mechanic trying to claim an air fryer, microwave, two vacuum cleaners, a TV, a gaming console, and gaming...

  5. Corporate leader hopeful Greens will see the light on taxing unrealised capital gains

    it is the taxing of unrealised capital gains that has not just the SMSF sector, but the broader corporate world, concerned. Last week, Wilson told SMSF Adviser that many in the corporate sector have understood the significant unintended consequences of...

  6. Tribunal rules in favour of taxpayer in tax evasion case

    has successfully proven that amended income tax assessments by the Commissioner of Taxation were excessive in a decision last week, Kirtlan and Commissioner of Taxation (Taxation) [2025] ARTA 539. The Administrative Review Tribunal set aside an...

  7. Carbon offsets in the spotlight amid greenwashing litigation

    to directly reduce their emissions,” the spokesperson said. The formal hearing began on Thursday and is expected to last two weeks. Denniss added: “Promoting big polluters as climate leaders punishes companies with legitimate climate ambition and...

  8. PowerUp: The first-ever XPM user conference is happening in Adelaide

    workflows — how jobs move through the system, how teams stay aligned, and what they’ve learned from building systems that last. See where XPM fits into the broader tech stack, how firms are reducing manual work, and why some changes have made all the...

    • Type: Article
    • Author: Account Kit
    • Category: Business
  9. Tax expert slams NSW government over ‘sloppy’ communications on IAWO

    owners contain misleading and inaccurate statements about the instant asset write-off measure, a tax specialist has said. Last week, the NSW government issued problematic email communication about the instant asset write-off (IAWO) incentive to the...

  10. TPB urges small firms to prepare for new code obligations

    Conduct obligations that will begin from 1 July 2025. The new code obligations were introduced by the government last year under the Tax Agent Services (Code of Professional Conduct) Determination 2024. The obligations already commenced for large firms...

  11. Less commute, more coffee: inside an accounting firm’s caffeinated recruitment drive

    despite their efforts to market themselves locally. Each cup was labelled with a simple slogan: ‘This could be your last commute’. While execution was a challenge – from lugging in a generator to power the coffee machine to keeping up with the...

  12. Tax practitioners warned on emerging issues with family trust elections

    provider is noticing a growing number of problems in this space, which can be difficult to fix once they arise. In an update last week, the ATO warned tax professionals that it was seeing an increase in FTDT issues due to inadequate record keeping,...

  13. Tribunal upholds ATO’s position in COVID-19 payment case

    transactions that were recorded on the bank statements as salary/wages or director fees. The Commissioner also said the last time wages were reported was in the 2016 income tax return. A review of business activity statements between 1 July 2016 and 31...

  14. CA ANZ outlines key priorities for Tax Ombudsman's 2025-26 work plan

    increasingly frustrated with the ATO and its responsiveness in critical areas, calling on the Tax Ombudsman to step in. Last month, the Tax Ombudsman called on the accounting community to provide feedback on its proposed work plan for systemic reviews...

  15. IPA urges IGTO to prioritise review into payday super readiness

    the Tax Ombudsman to prioritise a review into payday super readiness for this year, with the start date fast approaching. Last month, the Inspector-General of Taxation and Tax Ombudsman (IGTO) Ruth Owen released a shortlist of proposed reviews for the...

  16. Government fraudster slapped with prison sentence

    by committing tax fraud, identity and counterfeiting fraud and social security fraud. The 18-month sentence was handed down last week in the Melbourne County Court to Paolo Esmaquel, who is already serving jail time for similar offences she committed...

  17. Consistent outcomes critical for building trust in tax system, says IGTO

    managing the request rather than the merits of the case, even when the facts are identical," CPA said in a submission last year. The IFPA said its members were concerned that the criteria for getting interest remitted "seemed very opaque and...

  18. Tax Office issues crucial scam warning for businesses

    consequences. The Tax Office said ATO impersonation email scam reports had increased by over 300 per cent from the same time last year, with more scam reports expected around tax time as scammers were aware this is when people would usually hear from...

  19. Taxpayer loses appeal in case involving unexplained bank deposits

    failed to prove that amended assessment and penalty assessments issued by the ATO were excessive in a decision handed down last week, HWFX and Commissioner of Taxation (Taxation) [2025] ARTA 680. The amended assessments and penalty assessments were...

  20. Federal Court overturns ART decision on FBT liability

    appeal by the Commissioner in a decision examining whether fringe benefits tax applied to directors of a corporate trustee. Last week, the Federal Court overturned a decision by the Administrative Review Tribunal, which concerned non-monetary benefits...