Essentials Monthly Tax Update - February 2026

Stay informed with essential tax updates - legislation, significant cases, ATO docs & more. Perfect for juniors or if you are looking for a refresher!

In this session, we cover: 

• Quick Updates 

• Supercharged

  • Payday super 

  • Div 296 

• Enterprising Individuals

  • Smith – enterprise for GST 

  • RRKC – business of property development

• You can stay… but can you get the exemption?

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

• Deduction Drama

  • ATO guidance on rental properties used as holiday homes

  • Applebee – home office occupancy

  • Charles apartments 

• CGT

  • Sunna – CGT timing 

  • Kilgour – Consideration 

• Remission Impossible

  • EMH – when does GIC start?

  • New processes

• ATO on Alert JEH

  • PCG 2025/5 – Part IVA and PSI 

  • TA 2026/1 – related party property development