AI is moving into business operations. Here’s where it starts.
Artificial intelligence is no longer a future capability being tested at the edges of business. It is now being embedded into day-to-day operations, particularly in how routine internal work is handled. What’s changed is not the existence of AI, but its role. Rather than supporting analysis or experimentation, AI is increasingly being used to run […]
A New Year is a natural time to revisit your Estate Planning
As a new year begins, it is worth revisiting whether your estate planning documents still reflect your circumstances and intentions. Wills and related arrangements often remain unchanged for years, even though family, financial and personal circumstances rarely stand still. Relatively small changes can have significant legal consequences if they are not reflected in your estate […]
ATO scrutiny of private groups is increasing. Here’s where it starts.
The Australian Taxation Office is signalling a stepped-up focus on privately owned and wealthy groups, and this time the message is broader and more behavioural than technical. Rather than highlighting isolated issues, the ATO’s recent updates make it clear that patterns of behaviour, governance frameworks and transparency increasingly determine whether a private group will attract […]
Payday Super is approaching. Where the ATO will focus first.
With Payday Super commencing from 1 July 2026, the ATO has released Practical Compliance Guideline PCG 2026/1, setting out how it will approach compliance during the first year of operation. While the reform itself is well publicised, the guidance clarifies where employers are most likely to attract attention and where relatively small issues can escalate […]
When Property “Investments” Are Treated as Business Income and Why GST Can Apply
A recent decision of the Administrative Review Tribunal is a timely reminder that, for tax purposes, property outcomes are determined by what you do in practice, not how you describe yourself. In this case, profits from the sale of residential units were assessed as ordinary income and subject to GST because the taxpayer’s overall activities […]
Finding the middle ground: A smarter way to implement AI in your business
Artificial intelligence is no longer a fringe topic, yet many businesses are still unsure how to engage with it meaningfully. In our advisory work, we see the same tension play out repeatedly: some organisations rush headlong into AI because everyone else seems to be doing it, while others dismiss it as hype and choose to […]
Large super balances under review: what the new rules mean for you
The Federal Government has released draft legislation that will significantly change the tax treatment of very large superannuation balances. While the measures do not commence until 1 July 2026, they are highly relevant for anyone with a total superannuation balance (TSB) approaching or exceeding $3 million. From that date, earnings attributable to the portion of […]
Getting your company sale-ready: A legal and compliance health check
When we talk about a company’s “health” before a sale, we’re really talking about how legally tidy and compliant the business is. Buyers want to know the entity is properly set up, authorised to trade, and able to transfer the business or its assets without any hidden issues, missing consents, or unexpected liabilities. 1. Entity […]
ATO guidance on PSI and Part IVA: What you need to review now
The Australian Taxation Office (ATO) has finalised its compliance approach to the interaction between Personal Services Income (PSI) rules and the general anti-avoidance provisions in Part IVA of the Income Tax Assessment Act 1936. This guidance is particularly relevant for entities earning PSI, including those that qualify as a personal services business (PSB). Part IVA […]
Why the 6-Year rule doesn’t protect every property sale
The 6-year absence rule is a valuable provision under Australian capital gains tax (CGT) law, allowing homeowners to maintain the main residence exemption even if they move out and rent their property for a period. This article outlines the key features, eligibility criteria, and practical implications for clients considering an extended absence from their principal […]