Essentials Monthly Tax Update - October 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​

  • Division 296 tax update​​

    • ATO corner ​​

  • Division 7A and guarantees by interposed companies​

  • Auz Taxation v TPB – Tax agent deregistration​

• R&D or R.I.P?​

  • R&D Transparency Report​

  • Ultimate Vision – R&D Offset claim​​

  • R v Clarke – ATO investigations​

• Superannuation: Love, Trust & Liability​

  • PCQT – Super guarantee ​​

  • SMSF education directions​

  • ATO guidance – NALI​​

• Trust Issues​

  • Williams v Robba – Death benefit​

  • PBR - present entitlement to income from deceased estate​

• CGT: Who’s the Real Owner?​

  • PBR - Legal vs Beneficial Ownership​

  • PBR - Disposal & Reversal of CGT Events​

  • PBR - CGT on adjoining units​

• Going, Going, Gone​

  • PBR – Sale of going concern​

  • Mangini – Input tax credits

Date recorded: 22 October 2025