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Tax Insights

The GST Carve-Up Verdict Is Due by 31 December - but the Public May Not See It Until 2027

According to the Commission's inquiry page, the final report on GST distribution is due to the government by 31 December 2026. The inquiry has already passed several milestones: the interim report was released on 14 August, public hearings were held from 14 to 18 …

Aditi Sarkar | 29 October 2026

Only About 15% of Unpaid Super Comes Back: Will Payday Super Change That?

The investigation reported that about one in four workers is underpaid, worth about $6 billion a year, and that only about 15% of unpaid super is recovered, a figure it said is backed by a 2022 Australian National Audit Office report.

Aditi Sarkar | 28 October 2026

Paid Every Payday, Not Every Quarter: Super Payments Have More Than Doubled

Figures dated 12 October put July 2026 payments at about 64 million and August at about 54 million. Across 2025-26, the monthly average was roughly 25 million. That makes July about 2.6 times the old average and August about 2.2 times.

Aditi Sarkar | 28 October 2026

Can the ATO Really Take a $391,735.78 Term Deposit Years After a Debt Arises?

In Zhang v Commissioner of Taxation [2026] FCAFC 137, Justices Derrington, Feutrill and Vandongen dismissed Li Zhang's appeal with costs. The court found there was "no arguable case of misconduct" by the Commissioner in issuing the garnishee notice.

Aditi Sarkar | 28 October 2026

Unlodged, Unproduced, in Contempt

In Australian Continuing Legal Education Centre Pty Ltd v Philip Bates [2026] NSWSC 1266, Justice Hammerschlag found barrister Philip Bates in civil contempt. The proceedings concern a dispute over more than $112,000 in floor fees involving Sir Anthony Mason Chambers, the charges barristers pay …

Aditi Sarkar | 28 October 2026

What an ATO Audit-Log Case Means for the Privacy of Your Tax Records

The matter is Onyema v Commonwealth [2026] FCA 1530, decided by Justice Hill on 15 October 2026. Former ATO employee Kenneth Onyema was dismissed in October 2025 for breaching the Australian Public Service (APS) Code of Conduct. Material before the court included audit log …

Aditi Sarkar | 28 October 2026

High Court Bitcoin Case Pending: Why The Tax Institute Wants Two ATO Crypto Rulings Held Back

The case is Poulton v Conrad (H1/2026), filed in the court's Hobart registry. It asks whether a bitcoin holding is "property" at common law, and the dispute arose from $10,000 paid to invest in bitcoin. The court has reserved judgment, and as at 16 …

Aditi Sarkar | 28 October 2026

Review Your Parking, Deposit and Payroll Tax Positions After the High Court Said No

Special leave was refused in Toowoomba Regional Council, about FBT on commercial parking; Cheung, in which $33 million in deposits was found assessable; SKG Cleaning Services, about NSW payroll tax on employment agency contracts; and Vicinity Funds, a Victorian revenue matter. No further appeal …

Aditi Sarkar | 28 October 2026

Would a Higher Tax-Free Threshold Really Save You $1,092 a Year?

The plan would raise the threshold to $26,000 for all taxpayers. The same $21 a week would be added to every income support payment, including JobSeeker, student and carer payments and the Age Pension. The reported details did not specify a start date.

Aditi Sarkar | 28 October 2026

Run the Numbers on the Greens' 25% Gas Export Tax

The Greens' first major policy under Mr Shoebridge would raise the tax-free threshold from $18,200 to $26,000, worth up to $1,092 a year, and add $21 a week to income support payments including JobSeeker, student and carer payments and the Age Pension. The Parliamentary …

Aditi Sarkar | 28 October 2026
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