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April 27, 2026
Last year’s single judge decision in S.N.A Group Pty Ltd v Commissioner of Taxation [2025] FCA 240 was widely welcomed by SME advisers, Logan J accepting that small businesses don’t always operate with perfect paperwork and that this alone shouldn’t deny deductions for intra group service fees.
April 23, 2026
An overview of entitlements and the compensation process under the Land Acquisition and Compensation Act 1986 (Vic).
April 22, 2026
The Full Federal Court has delivered an important decision on the scope of fringe benefits tax (FBT) in the context of closely held family business structures in SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36, providing welcome guidance for private groups.
December 4, 2025
25 years ago, a specific anti-avoidance provision dealing with personal services income was introduced into the Australian tax law.
October 21, 2025
When a company’s sole director and shareholder dies or loses capacity, it can leave the company unable to operate. Broader consequences arise if the company is the trustee of a trust, such as an inability to distribute income to beneficiaries.
August 24, 2025
In a recent Federal Court decision, the Receivers of Zhong Ao Zhi Hong Investment Holding Pty Ltd obtained judicial confirmation of their approach to distributing surplus funds following the sale of the company’s sole asset.