Now that the 2025 Fringe Benefits Tax (FBT) year has ended, we revisit the nuances between business travel, living away from home, and relocation. It is important to have a sound understanding of the ...

The exponential growth of AI has fundamentally changed workforces globally. For tax professionals, could AI be the best kept secret for improving efficiencies for all things compliance? In a post ...

This article explores when the otherwise deductible rule can be applied to reduce the taxable value of a fringe benefit. Employers will soon (if not, already) be reviewing records and arrangements to ...

In the context of the 2025 Fringe Benefits Tax (FBT) year, this article sets out what we consider to be the key considerations for employers in relation to the provision of vehicles. As an employer ...

If you are an employer providing any type of car parking facility to an employee for their use, you may be subject to FBT on any such benefits. An employer-provided parking facility, including spaces ...

Companies with a 30 June 2024 year end wishing to register research and development (R&D) activities for the R&D tax incentive must do so through the Department of Industry, Science and Resources ...

The Federal Court’s decision highlights that there is no one size fits all approach when it comes to determining whether an independent contractor meets the definition of ‘employee’ within section ...

On 6 February 2025, the Federal Court handed down his decision in Toowoomba Regional Council v Commissioner of Taxation [2025] FCA 161. His Honour found in favour of the taxpayer, finding that a car ...

Combining AI and Zero Trust isn't just a tech upgrade – it's a must-have strategy. The move to mixed and work-from-home setups has made it easier for attackers to get in. For CISOs, CIOs, CTOs and ...

CIOs play an important role in bridging the gap between technical aspects of cybersecurity, strategic objectives and board reporting. The below five areas are key aspects that CIOs should be familiar ...

Poor data quality undermines both BI and GenAI initiatives, making strong data foundations essential GenAI enhances, not replaces, traditional BI Combining traditional data engineering with AI agents ...

The telco sector is pressured by commoditisation, infrastructure needs, demanding regulations and evolving customer expectations. Observability is a key enabler in overcoming the challenges.