Catch up on all of the major tax news to date this year with Jane Harris of Brown Wright Stein Lawyers, curated with an SME focus.

In this annual update, we'll cover:

Big Decisions in 2025: PepsiCo, Naaman v Jaken, AusNet, Toowoomba Regional Council, Uber
Lessons Learned
- Individual Residency: Evans, Abotomey, Quy
- Work-related expenses: CBRX, Hall, Shaw
- Unexplained deposits: HWFX, CMYT & JDRJ, ZFPR, Olow
- Claiming deductions: S.N.A. Group, South Seas Holdings
- Director dangers: Slowey, Jayasinghe, One Tree Agriculture
- GST input tax credits: Mangini, Karagounis, Barth Family Trust
- Trust issues: Goldenville
- R&D Tax Incentives: Bakarich (No. 2), Ultimate Vision, R v Clarke
Novel Arguments Awards!
- Mangini, Teterin v Linrod, Evans, Fisher
- Cases to watch in 2026
- Bendel - Division 7A & Unpaid Present Entitlements (UPEs)
- Hall - Home office deductions
- Morton - Capital vs revenue on land
- Quy - Individual residency
- Merchant - Part IVA
- Uber - Payroll tax
Legislation Changes: Enacted & Announced
All About the ATO
- Public Guidance
- Focus Areas for SMEs
What’s Coming for Tax Agents
- Tax Ombudsman reviews
- Tax Practitioners Board (TPB)
- AML/CTF changes