The Hon Dr Jim Chalmers MP handed down the 2025-26 Federal Budget at 7:30 pm (AEDT) on 25 March 2025.

The R&D Tax Incentive offers generous tax offsets for eligible Australian businesses conducting innovation-driven activities, with a 30 April 2025 deadline for companies with a 30 June 2024 financial year-end—Moore Australia can help ensure compliance and maximise your claim.

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.

The Consolidated Entity Disclosure Statements (CEDS) requirements have been updated to clarify tax residency disclosures and compliance expectations for public companies, effective 1 July 2024. Key changes include mandatory disclosure of both Australian and foreign tax residencies, stricter Director’s Declarations, and audit coverage. Early adoption is encouraged—contact Moore Australia for guidance.

Moore Australia is proud to announce the promotion of three talented professionals within our network, reflecting their outstanding contributions and dedication to delivering exceptional services to our clients and communities.

Big balances, bigger tax: Is your super prepared for Division 296? Plan ahead with your Moore Australia advisor for tailored advice on navigating the change.

There are numerous issues to consider when you have an overseas trust and have migrated to or are already within Australia. Careful planning may be required to ensure a person’s migration to Australia does not trigger any unforeseen issues for the foreign trust.

Planning for one’s death is not something that people are comfortable talking about, but having a decent understanding of what falls within your estate, or even knowing how your beneficiaries can potentially get taxed on their inheritances, may go a long way in setting up a plan for your wealth.

The Australian Taxation Office (ATO) has released Draft Practical Compliance Guideline (PCG) 2024/D2 which considers the risk of Part IVA (general anti-avoidance provision) applying to personal services entities. This practical guidance is important for individuals trading through interposed entities (trusts and companies) in delivering their personal services to their clients. 

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.
 

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 Australian Federal Budget for 2024-2025 introduces several pivotal measures to reinforce Australia's ties with Southeast Asia and simplify trade processes.  Australia’s Asia Desk has analysed these budgetary measures and discusses how businesses can effectively leverage these changes.

Treasurer Tim Pallas MP handed down Victoria’s 2024-25 State Budget on 7 May 2024. In his speech, the Treasurer stated this year’s Budget makes a range of decisions while continuing to invest in health, education, transport and housing.

The transfer pricing environment in Australia has undergone significant change in recent years. This evolution will continue. (Mandarin and English)

What's in the pillar 2 draft legislation, and what will it mean for Australia?

As the clock ticks towards a greener future, the Australian Government has announced a tax concession to small businesses aiming to reduce their carbon footprint and slash energy bills. The Small Business Energy Incentive, a measure announced on 30 April 2023, is specifically tailored to assist businesses with an annual aggregated turnover of less than $50 million. 

As the Fringe Benefits Tax (FBT) year-end approaches (31 March), it’s again time to consider all the benefits you have provided to your employees during the FBT year. In this article, we will focus on car fringe benefits and some common misconceptions out there in relation to FBT exemptions.
 

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

Prime Minister, Anthony Albanese, announced today that the Government will be amending the previously legislated Stage 3 tax cuts, which commence from 1 July 2024.

While a renewable energy project could be years from being operational, how you structure it now can potentially impact the tax effectiveness down the track. In this article we outline some of the tax considerations that need to be considered before signing onto a project.

This article will provide clarity and broad considerations for business owners in the dental and medical fields across Australia regarding the recent payroll tax happenings.

Australia has a comprehensive system for the taxation of capital gains. But what is it, and who should pay it? 

Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity And Transparency) Bill 2023 (the Bill) was introduced into Parliament towards the end of June 2023. The draft Bill proposes to make wholesale changes to the thin capitalisation rules and the methods for claiming allowable interest deductions in Australia.

With the end of the financial year for 2022-23 fast approaching, there are many tax planning strategies business owners should consider and have in place before 30 June 2023.

Now is the time to review your tax affairs (if you haven't already) to ensure you have taken advantage of relief available to you, addressed items that need to be completed and considered your planning opportunities.

Our team have prepared a handy year end tax planning guide for businesses, now available for you to download.

The Treasurer, the Honourable Dr Jim Chalmers MP, handed down the 2023-24 Federal Budget at 7:30 pm (AEST) on 9 May 2023. Find out what it means for businesses and individuals. 

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 (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 long running and high profile Ampol transfer pricing case has recently settled and it has been reported that they are paying the Australian Tax Office (ATO) $157 million.
 
This case has highlighted the importance of organisations operating within Transfer Pricing requirements.  Find out what our specialist has to say.

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. 

If you are one of the thousands of Australians or New Zealanders stuck overseas, the news that Australian borders are reopening will have been a welcome relief.  Over the next months, countless ex-pats will contemplate either leaving Australia or New Zealand or returning home to the ANZ region. If you are among them, you should carefully consider the tax implication of your move. 
 
In this two-part series, our tax experts explore how your finances could be impacted by a move to -or from- Down Under.
 

If you are one of the thousands of Australians or New Zealanders stuck overseas, the news that Australian borders are reopening will have been a welcome relief.  Over the next months, countless ex-pats will contemplate either leaving Australia or New Zealand or returning home to the ANZ region. If you are among them, you should carefully consider the tax implication of your move. 
 
In this two-part series, our tax experts explore how your finances could be impacted by a move to -or from- Down Under.
 

Moore Australia is pleased to announce Gary Ogden and his practice GROBUSINESS Chartered Accountants has joined the Moore Australia (WA) team.

On 20 May 2021, the Victorian Treasurer Tim Pallas handed down the 2021-22 Victorian State Budget. A number of tax-related measures were announced in a Budget that is designed to assist Victoria in bouncing back from the pandemic, with a focus on creating jobs and caring for Victorians, particularly mental health initiatives.
 

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.
 

A contentious package since it’s announcement back on budget night, this week Scott Morrison finally succumbed to the reality that retrospectivity in superannuation is no winning formula.

The world has shrunk and the business is more fluid than ever. Business has changed and e-commerce has revolutionised the way business is done and where business is conducted from.
 
In the modern world, you can conduct business from a coffee shop, on a beach or in an office. With this change and the way products and services are being delivered, we are noticing now more than ever an inflow and outflow of people into and out of Australia.