Essentials Monthly Tax Update - August 2025

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

  • Government happenings

  • Foreign Resident CGT withholding

  • GST updates

• Case Updates

  • PepsiCo – Meaning of ‘royalty’

  • Uber – Payroll tax

  • South Seas Holdings – Interest & management fee deductions

• Any objections?

  • HV/LV – Out of time objection

  • PTBS – Out of time objection

• Show me the money?

  • Bennetts – Derivation of Interest

  • BHMH – Income of a childcare centre

  • SBXB – Alienation of PSI

• My house, my CGT problem

  • PBR – CGT main residence where house destroyed

  • PBR – Marriage breakdown

Date recorded: 27 August 2025