Comprehensive Monthly Tax Update - August 2025

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

  • Government happenings

  • ATO corner

  • GST updates

• Appeal Updates

  • PepsiCo – Meaning of ‘royalty’

  • Uber – Payroll tax

  • Ausnet – 615 roll-over

• Case Updates

  • South Seas Holdings – Interest & management fee deductions

• Private rulings

  • PBR – CGT main residence where house destroyed

• Specialist Deep Dive – Derivation of income

  • PBR – Interest

  • Bennetts - Interest

  • BHMH – Child care centre

  • SBXB – Alienation of PSI

• Specialist Deep Dive – Deductibility of losses

  • PBR – Contract for Difference (CFD) trading

  • PBR – Realisation of JV interests

Date recorded: 20 August 2025