Tax law articles
16 articles
No Humans, No Super—But the ATO Still Knows Where You Live
Replacing work with genuine automation can reduce future employment on-costs. It does not turn relabelled labour, offshore invoices or management from Perth into a tax-free arrangement.
The Robot Did It Is Not a Tax Position
AI can improve tax planning, but it cannot turn a confident answer into a correct one—or carry the professional responsibility when it is wrong.
Brisbane Land Tax: Start With the Landholding Record
Queensland land-tax questions usually become clearer once the land, ownership, exemptions and taxable value recorded in the assessment are checked.
Director Today, Employee by Friday
Directors can trigger PAYG withholding, superannuation and payroll-tax liabilities. Calling the payment a distribution does not decide what it really is.
Tax Policy by U-Turn
The 2026–27 Budget mixes tax cuts, simplification and structural reform—while reminding taxpayers that announcements have a distressing habit of changing lanes.
Coming Soon, Subject to Parliament
The tax pipeline points to more reporting, faster super payments, international integrity rules and redesigned concessions—but the commencement table matters.
Melbourne Land Tax: Ownership, Use and Valuation Matter
Victorian land tax is assessed annually by reference to taxable land. Check ownership, exemptions and site values before deciding the next step.
A Company Logo Does Not Make You a Business
The personal services income rules look through labels and structures to the income-producing work—and sometimes send the income straight back to the individual.
Perth Property Duty: Check the Transaction Before the Assessment
Western Australian transfer duty turns on the actual transaction, property and parties. Early review can identify valuation, exemption and lodgment issues before they harden into a dispute.