In Baya Casal v Deputy Commissioner of Taxation [2025] FCA 87, the Federal Court confirmed that a taxpayer was entitled to treat her termination payment as a genuine redundancy, despite the employer offering an “alternative” role.
Blogs
The ATO has sharpened its stance on Early Stage Innovation Company (ESIC) investments, confirming that some schemes marketed under the ESIC framework may breach Part IVA — the general anti-avoidance rule in the tax law.
In Baya Casal v Deputy Commissioner of Taxation [2025] FCA 87, the Federal Court confirmed that a taxpayer was entitled to treat her termination payment as a genuine redundancy, despite the employer offering an “alternative” role.
In a blow to small business owners banking on CGT concessions, the AAT has ruled in The Trustee for the Whitby Trust v Commissioner of Taxation [2025] AATA 788 that a property held for passive purposes did not meet the Active Asset Test under the small business CGT concessions.
FBT season just got a little more manageable.
As of 1 April 2024 (i.e. for the 2025 FBT year), the ATO has introduced new flexibility around how employers can meet their documentation obligations — especially for benefits like travel, meals, and car-related claims.
Starting 1 April 2025, around 3,500 small businesses will be moved from quarterly to monthly GST reporting — not by choice, but by directive.
In Quy and Commissioner of Taxation [2025] ARTA 174, the Administrative Review Tribunal (ART) reaffirmed a key point that regularly trips up expats and mobile professionals:
"Just because you live and work overseas doesn’t mean you’ve stopped being a tax resident of Australia".
The Federal Court has weighed in once again on the meaning of "employee" for superannuation guarantee (SG) purposes — and it’s clear the line between employee and contractor isn’t just legal, it’s functional.
In Commissioner of Taxation v Hatfield Plumbing Pty Ltd (Trustee) [2025] FCA 182, ...
One of the more technical updates this month involved capital gains tax (CGT) rollover relief under Division 615 — specifically, whether a restructure that already qualifies for rollover can also trigger a cost base step-up via tax consolidation.
That’s exactly what was at stake in Tabcorp Maxgaming Holdings Ltd v Commissioner of Taxation [2025] FCA 115. The taxpayer argued that the end of a gaming licence created a deductible financial arrangement under Division 230. The Federal Court disagreed — and in doing so, reminded us that Division 2...
Categories
- Federal Budget
(0)
- Residency
(0)
- Income Tax
(5)
- Division 7A
(2)
- CGT
(2)
- FBT
(2)
- Small Businesses
(1)
- Payroll
(1)
- ESIC
(1)
- SMSF
(1)
