Tax law articles
12 articles · Federal
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.
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.
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.
The Company Is in Manila. The Tax Problem May Be in Perth.
A Philippines PEZA registration can be valuable, but it does not decide Australian residence, permanent establishment, CFC or transfer-pricing consequences.
Ask First, Argue Less
A well-framed private ruling can buy certainty before a transaction. A vague question about a moving target usually buys correspondence.
The Block Was an Investment Until the Bulldozer Arrived
Property can move from capital investment to profit-making venture or development business, changing income-tax, CGT and GST consequences.
Superannuation: Simple, Except for the Rules
Payday Super, the end of the ATO clearing house and redesigned tax concessions for large balances make 2026 a year for implementation, not slogans.
The ATO Lost, Won, and Sent an Invoice
PepsiCo, Bendel and recent super decisions show why contracts, cash flows and exact statutory language still beat broad tax narratives.
The Bucket Has a Leak
Trust distributions to bucket companies can manage tax timing, but unpaid entitlements, associated loans and Division 7A remain a live legal problem.