Tax Insights

The Australian Taxation Office has finalised its position on when payments connected with software may constitute royalties for Australian tax purposes, an issue with significant consequences for cross-border software arrangements andRoyaltyWithholdingtax.

Now that Payday Super has commenced, the Australian Taxation Office is addressing some of the misconceptions that could leave employers with unexpectedSuperannuationliabilities.

The Australian Taxation Office has set out three key reasons for trustees to lodge their trust tax returns on time, highlighting consequences that extend beyond a simple late-lodgment issue.

Large companies have been urged to check the tax information the Australian Taxation Office holds for them before it is made public in this year's corporate tax transparency report.

Payday Super has ushered in one of the biggest changes toSuperannuationadministration in years, and for employers it is fundamentally both a payroll and cash-flow issue.

Registered tax agents have a key deadline of 31 October 2026 to clear certain overdue prior-year returns and add new clients to their client list.

The Australian Taxation Office is contacting taxpayers and tax agents who have repeatedly varied their pay-as-you-go (PAYG) instalments to nil, reinforcing that variations need to be realistic and supportable.