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

Download resources below.

Date recorded: 15 October 2025