Annual Tax Update for SMEs 2025

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