Essentials Monthly Tax Update - May 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:

• Budget Update

• Quick Updates 

  • ATO corner

• Division 7A and Dividend Stripping 

  • Botella

    • Division 7A complying loan agreements

    • Distributable surplus

    • Dividend stripping

• Share Transfers 

  • Seid – transfers

• Landholder duty basics 

  • ISPT – aggregation

• Super: Timing is everything 

  • Payday super

  • Maietta – SMSF disqualification

• Dressed for success … or just private and domestic?

  • Hall – deductibility of occupancy expenses

  • Rowland – deductibility of clothing expenses