As discussed here, the recent decision of the Full Federal Court (Court) in FCT v Bendel [2025] FCAFC 15 (Bendel) has been a significant one in the private tax world.
Sladen Snippet - Bendel and SMSFs – Part 1 – can Bendel be applied to the SIS Act?
Sladen Snippet - Bendel: special leave and updated DIS - ATO fires a warning shot
On 19 February 2025, the Full Federal Court handed down its decision in FCT v Bendel [2025] FCAFC 15. On 18 March 2025, the ATO applied for special leave and, on 19 March 2025, the ATO updated its interim decision statement (DIS) on the case.
We review the updated DIS below.
#Division 7A, #UPE, #Unpaid present entitlements, #Tax, #Trusts, #TD2022/11, #Bendel, #109D #Special leave #Decision Impact Statement
Payday super – exposure draft legislation now open for consultation
In the 2023-24 Budget, the Government announced that the super guarantee framework will be reformed to align the payment of super guarantee contributions with an employee’s regular pay cycle, instead of the current quarterly requirements.
The exposure draft legislation for the new ‘Payday Super’ rules has now been released, with consultation open until 11 April 2025.
The super guarantee charge, payable where employers fail to make contributions in full and on time, will be updated, including a new ‘administrative uplift’ component of up to 60% of the shortfall amount.
Conexa - Water Pipeline is an Interest in Land and Subject to Landholder Duty
Bendel – UPEs as loans – are the curtains closed?
On 19 February 2025, the Full Federal Court, in FCT v Bendel [2025] FCAFC 15 (Bendel), held that an unpaid present entitlement (UPE) with a corporate beneficiary is not a loan under subsection 109D(3) of Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936).
T & A Skills Care Service – The importance of evidence for primary production land tax exemptions
Victorian land tax trust provisions – VCAT’s changing perspective
Can you recover landholder duty from other parties (including from shareholders) - Aviation 3030 Pty Ltd
Division 7A – new ATO guidance – section 109U, it’s not all about Bendel
Section 99B - TD 2024/9 – updates on the ATO’s guidance
Is your settlement payment unsettling you?
Changing directors: landholder duty trigger
Debt deduction creation rules – coming to a private group near you
Sladen Legal’s Tax Practice Recognised In Doyles Guide Victoria 2024
Sladen Snippet - PBR determines that death benefit to a spouse’s estate is not tax free
Is the payment of a death benefit to a spouse’s estate tax free? The Australian Taxation Office (ATO) has released a Private Binding Ruling 1052273158502 (PBR) in which it determined that it was not under section 302-10(2) of the Income Tax Assessment Act 1997 (ITAA 97).
Sladen Snippet - Private Wealth Advisor Program: advisors beware – you are on the ATO’s watch list
Rollovers - practical strategy and compliance insights
In the current economic landscape, business owners may be considering a restructure, merger, or demerger to adapt, survive, or enable growth. A change in the structure of a business typically involves either the transfer of ownership interests in the entire business or of specific assets of the business. The disposal of an ownership interest in a business or its assets may trigger tax consequences for the business or business owners on capital or revenue account.
Uber not liable for payroll tax – New South Wales Supreme Court decision
The New South Wales Supreme Court has that Uber is not liable for payroll tax on payments made to drivers in Uber Australia Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1124.
Sladen Snippet - New Victorian Short Stay Levy Bill 2024 introduced into Parliament
Sladen Snippet - PCG 2024/D2 - PSI and Part IVA
On 28 August 2024, the Australian Taxation Office (ATO) published Draft Practical Compliance Guideline PCG 2024/D2 (Draft PCG) on Personal services businesses and Part IVA of the Income Tax Assessment Act 1936.