Tax legislation and regulations change rapidly. It can be challenging for busy tax professionals to keep up with all the details. Tax Astute Snapshots aim to make it easy for you to assess relevant key issues in 5 minutes or less. If you require more information on a specific issue shown (or any additional tax issues), contact us to enquire about a Tax Astute training session.

Understanding the new Australian Tax Non-Resident CGT and Tax Resident/Non-Resident 15% Asset Withholding Tax implications from proposed expansions to the Real Property, TARP and IARPI definitions (likely from 1/7/26)

The Division 296 Tax Explained – Division 296 Fund Earnings, the TSBRA and Effective Division 296 Tax Rates from 1 July 2026

Section 26-50 ITAA 1997 Holiday Home Ownership/Repair Cost Non-deductibility – TR 2025/D1 and PCG 2025/D7 – November 2025

The Payday Super Bring-forward Maximum Contribution Base (MCB) approach from 1 July 2026 – an extra Payday Super Challenge for any business with Super Guarantee (SG) Employees earning above an expected $270,000 p.a. in 2026/27

Thin Capitalisation And Debt Deduction Creation Legislation FINALISED (understanding the new law, including the final Senate amendments)

The New 2024/25 Individual Tax Rates – At what level of Taxable Income will an individual pay less tax than a corporate taxpayer?

Why every tax professional needs to understand the New Promoter Penalty Rules (PPR) from 1 July 2024

Proposed New Individual Tax Residence Rules

Applying the ATO’s finalised s100A ITAA 1936 Guidance to Trust Distributions

Understanding the 20% Boost Deduction Rules