In the 2025-26 Federal Budget the Government announced a ban on non-compete clauses and “no poach” agreements. In the 2025-26 Federal Budget, the Government announced its intention to ban...

The superannuation guarantee rules are broad and, in some circumstances, extend beyond the definition of common law employees to some directors, contractors, entertainers, sports persons and other...

From 1 July 2026, personal income tax rates will change.  On the last sitting day of Parliament, the personal income tax rate reduction announced in the 2025-26 Federal Budget was confirmed. The...

Global Google searches for the word “tariffs” spiked dramatically between 30 January and 2 February 2025, a +900% increase to the previous 12 months. We look at what tariffs really mean.  Who pays...

The Fringe Benefits Tax (FBT) year ends on 31 March. We’ve outlined the hot spots for employers and employees.    FBT Exemption for Electric cars   Employers that provide employees with the use...

The Government has announced a temporary ban on investors buying established homes between 1 April 2025 to 31 March 2027.   The measure aims to curb foreign “land banking.”   From 1 April 2025,...

The amount of money that can be transferred to a tax-free retirement account will increase to $2m on 1 July 2025.  The transfer balance cap - the amount that can be transferred to a tax-free...

The Government has announced its intention to introduce mandatory standards for large superannuation funds to, amongst other things, deliver timely and compassionate handling of death benefits. Do...

If credit card surcharges are banned in other countries, why not Australia?  We look at the surcharge debate and the payment system complexity that has brought us to this point.  In the United...

Succession planning, and the tax risks associated with it, is our (the ATO’s) number one focus in 2025.