Comprehensive Monthly Tax Update - February 2026

Catch up with our comprehensive monthly tax update with ATO activity, cases, edited binding rulings, specialist deep dives & more.

In this session, we cover:

• Quick Updates

  • Payday super

  • Div 296

• Case Updates

  • Sunna – CGT timing

  • Applebee – home office occupancy

  • Smith – enterprise for GST

  • RRKC – business of property development

  • Tao – landholder duty trap

• Appeal updates

  • Kilgour – Consideration

  • Hicks – Part IVA

• ATO guidance

  • PCG 2025/5 – Part IVA and PSI

  • TA 2026/1 – related party property development

  • TD 2026/D1 – Right to occupy under a will

• Specialist Deep Dive – rental properties

  • ATO guidance on rental properties used as holiday homes

• Specialist Deep Dive – GIC remission

  • New processes

  • EMH – when does GIC start?

  • Ziegler – GIC refund assessable recoupment