Comprehensive Monthly Tax Update - October 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

  • Division 296 tax update

  • ATO corner

  • Auz Taxation v TPB – Tax agent deregistration

• Case Updates

  • Olow - Unexplained deposits

  • Mangini – Input tax credits

• Public guidance

  • ESS safe harbour valuations

  • TD 2025/6 – Division 7A and guarantees by private companies 109U

  • PCG 2025/3 – Dividends funded by capital raising

  • TR 2025/2 & PCG 2025/2 – Thin capitalisation with Third Party Debt Test

• Private rulings

  • PBR – Funeral expenses tax deduction

  • PBR – Double death CGT

  • PBR – Reversal of CGT event

  • PBR – Sale of going concern

  • PBR – Declaring foreign sourced income – income year mismatch

• Specialist Deep Dive – R&D

  • Ultimate Vision – R&D Offset claim

  • R v Clarke – ATO investigations

• Specialist Deep Dive – Superannuation

  • PCQT – Super guarantee

  • ATO guidance – NALI

  • SMSF education directions

  • Williams v Robba – Death benefit

Date recorded: 15 October 2025