Discover how ATO’s PCG 2025/5 redefines compliance for personal services entities, outlining risks and steps to avoid tax penalties under Part IVA.

Selling a business is not only a financial decision but a pivotal step in securing your family’s future wealth. With early planning, you can structure the sale to optimise tax outcomes, protect your legacy and ensure a smooth transfer of generational wealth.

The ATO’s 2025–26 focus for private and wealthy groups targets governance, compliance, and transparency, with attention on trusts, benefit extraction, succession planning, and key industries like property, retail, private equity, and international dealings. 

The Australian Government has introduced the Payday Superannuation Bills 2025, proposing that from 1 July 2026, employers must pay superannuation at the same time as wages rather than quarterly. This reform aims to close the superannuation gap, strengthen compliance, and ensure employees’ retirement savings start earning sooner. 

Family Trust Distribution Tax (FTDT) is a 47% penalty tax automatically triggered when a trust with a Family Trust Election distributes income or assets outside the defined family group. The ATO has introduced a limited opportunity to seek remission of general interest charges (GIC) on unpaid FTDT, giving trustees until 31 December 2026 to review and mitigate risks.

ATO announces SBSCH closure: plan ahead for super payments as new registrations end 1 Oct 2025 and service closes 1 July 2026.

ATO ramps up 2025 transfer pricing compliance with new financing risk zones, narrower CbC exemptions, public reporting, and clarified low-risk software payment rules – urging multinationals to boost documentation and stay ahead of evolving rules.

Organisations offering Employee Share Schemes must accurately report ESS interests to the ATO and employees by key 2025 deadlines, ensuring tax compliance, clarity, and timely communication to avoid penalties.

A significant decision was handed down in the Federal Court which impacts the Division 7A consequences of unpaid trust distributions to corporate beneficiaries. The Court ruled against the ATO in Commissioner of Taxation v Bendel [2025] FCAFC 15 which essentially goes against a ruling the ATO issued in 2010 dealing with the application of Division 7A on unpaid present entitlements (UPEs) owed to corporate beneficiaries.

With the 30 June 2024 End of Financial Year (EOFY) fast approaching, we highlight some key considerations and reminders to help businesses make the most of their R&D tax claims.
 

Over the last few months, we have seen a significant shift in the Australian Taxation Office’s (ATO) approach towards tax debt. There has been a substantial increase in debt collection activity and a stricter approach towards remissions of penalties and interest charges.
 

The recent Administrative Appeals Tribunal (AAT) decision, GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409, has brought to the forefront the extent of the Commissioner of Taxation’s (the Commissioner) powers with respect to the application of the R&D Tax Incentive (RDTI) program in Australia.

The ATO has made significant changes to how ATO debts are paid. Our experts explain what has changed. 

In our second edition of our Risky Business Series our advisors look at Tax Governance, not just for the big guys anymore.

The Australian Taxation Office (ATO) have expanded their data matching capabilities in relation to residential investment property loans, landlord insurance, income protection insurance and have also implemented the Sharing Economy Reporting Regime (SERR).

In this first edition of our Risky Business Series our advisors look at the risks associated with Australian Taxation Office (ATO) audits and reviews.

Discover the benefits of family discretionary trusts and recent developments affecting their use in Australia. With over 928,000 trusts managing assets worth $2.2 trillion, it's important to stay ahead of the risks. Learn how to manage your trust effectively with guidance from Moore Australia's experienced tax advisors. Contact us today to discuss your trust review or any concerns about trust management and distribution strategies.

The Australian Taxation Office released a draft Practical Compliance Guideline (PCG) 2022/D5 which sets out their compliance approach for businesses that engage workers and classify them as employees or contractors. In 2022, the High Court handed down two decisions that impact how businesses distinguish between employment and contractor relationships.

The Australian Taxation Office (ATO) released Practical Compliance Guideline (PCG) 2023/1 which sets out the revised rate for taxpayers wanting to claim work from home expenses using a fixed rate. From the 2023 financial year onwards, taxpayers will only be able to claim working from home deductions based on either the ATO's revised fixed rate, or actual costs.

The Australian Taxation Office (ATO) has released draft taxation ruling (TR) 2022/D2 which provides the Commissioner’s views on how the tax residency tests should be applied when determining if an individual is a tax resident of Australia.
 

With the commencement of the 2023 financial year, the way in which employees may claim a tax deduction for their home office costs have changed. The 'shortcut method' allowed taxpayers in certain circumstances to claim a deduction for specified working from home costs based on an hourly rate of 80 cents per hour. This provision was widely used by taxpayers as a simple method of claiming tax deductions while working from home during periods of lockdown and company workplace policy. Effective from 1 July 2022, the 'shortcut method' is no longer available.
 

The Australian Taxation Office (ATO) have highlighted that income and deductions from rental properties remain a key area of focus.  They have found that 90% of tax returns reporting rental income contain at least one error. 

Our team have collated the recent information from the ATO together with some of our recent articles covering various topics for consideration.
 

The Tax Administration Act 1953 empowers the ATO to issue a DPN which ultimately seeks to impose personal liability on a company’s director in respect to certain tax debts owing by the company.
 

Trusts are a popular structure for family businesses and groups because of its inherent asset protection, flexibility and ability to pass assets to future generations with limited tax consequences. Moore Australia tax experts discuss what the ATO is concerned with and upcoming changes. 

The Australian Taxation Office (ATO) released a Taxation Ruling (TR) 2021/2 which considers when a parking station is considered a commercial car parking station for the purposes of Fringe Benefits Tax (FBT) provisions.

In most cases, having a valid car logbook is beneficial for both claiming a personal tax return deduction for work related travel cost using your own car, and calculating the taxable value of a car fringe benefit, when the car is provided by an employer.

From arts and crafts to jewellery design, photography, candle making, sewing, blogging and live streaming, we all have hobbies. Some of us are even prolific enough to sell the produce of our leisure time on dedicated platforms and make a few extra dollars, without thinking much of it… until it’s too late. Income is income, and it is important to know that your hobby dollars might need reporting to the Australian Taxation Office (ATO). The line between hobby and business is thin so be sure you make it your business to know where the difference lies.
 

Over the years, several goods and services tax (GST) disputes have been brought before the Courts and they continue to this day. Some disputes involve the Commissioner, but many involve the parties to the transaction. 

Disputes involving the Commissioner generally involve the question of whether GST is payable or whether the margin scheme can apply. Disputes involving the parties to the transaction generally do not involve the question of whether GST is payable, but rather as to who is to bear the ultimate liability for GST.

The Australian Taxation Office (ATO) will commence reporting unpaid business tax debts to credit reporting bureaus (CRBs) in certain circumstances.
 

We have had a number of enquires recently about how the “principal residence” exemption for land tax applies when you are away from home on 30 June (the date land tax is assessed in Western Australia), and you have rented out the home in your absence.
 

The Australian Taxation Office (ATO) has released draft taxation ruling TR 2021/D5 which considers the ATO’s view on non-deductible expenses associated with vacant land. From 1 July 2019, certain taxpayers are denied a tax deduction for outgoings in relation to vacant land unless the land is used in a business, or another exclusion applies. Deductions which are denied by the operation of these provisions include interest expenses, council rates, land taxes and maintenance costs. Importantly, certain entities are not impacted by these provisions including (but not being limited to) companies and managed investment trusts.
 

Moore Australia today welcomed the announcement of the new ATO data matching programme, geared at cryptocurrency.  The data matching programme will obtain client identification details and transaction details from cryptocurrency designated service providers, and will extend to the 2023 financial year.
 

The taxation of intangible assets is a complex area of taxation and further complexity is added where there are international related party dealings in respect to these assets. Significant legislative and interpretative changes are being made in relation to the taxation of intangibles which impact taxpayers.
 

Whilst some aspects of life transition to a new “COVID-normal”, the Australian Taxation Office (ATO) continues to highlight its understanding of how COVID-19 is impacting business, and communicate some of the changes and administrative concessions relevant to employers for the Fringe Benefits Tax (FBT) year ending 31 March 2021 and beyond.
 

Following several years of deliberation, the ATO has finally released draft Practical Compliance Guideline - PCG 2021/D2 that sets out the ATO's proposed compliance approach to the allocation of profits by professional firms.

The guideline explains how the ATO intends to apply compliance resources when considering the allocation of professional firm profits or income in the assessable income of the individual professional practitioner (‘IPP’). It also assists the IPP to self-assess against the risk assessment factors set out.