Gavin Ma & Co

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Simplified Transfer Pricing Record Keeping: What PCG 2017/2 Means for Australian Businesses

May 12, 2026

Transfer pricing compliance is a key area of focus for the ATO, particularly for businesses with cross-border transactions. However, not every taxpayer is required to maintain extensive doc...Read More Read More

Asset Protection and Wealth Succession Guide

May 8, 2026

Asset protection is not only for high-net-worth individuals or business owners. Anyone who owns property, investments, superannuation, or business interests should consider how their wealth...Read More Read More

Updated ATO guidance on “employer” definition under TR 2013/1 – key court findings on employment status and tax treaty rules

April 29, 2026

The Australian Taxation Office has released a draft Addendum to TR 2013/1, updating how the term “employer” is interpreted for the short-term visit exemption under Australia’s tax tre...Read More Read More

Updated Transfer Pricing Guideline – PCG 2019/1: What It Means for Inbound Distributors

April 29, 2026

The Australian Taxation Office (ATO) has released an updated version of Practical Compliance Guideline PCG 2019/1, providing revised guidance on transfer pricing risks associated with inbou...Read More Read More

Compulsory TFN Reporting for Trust Beneficiaries

March 11, 2026

The Treasury has released draft rules requiring trustees of closely held trusts to report beneficiaries’ Tax File Numbers (TFNs) in the trust tax return, starting 1 July 2026. When You...Read More Read More

2026–27 Super Contribution Caps and Thresholds

March 6, 2026

Understanding the latest superannuation contribution limits is important for both employers and business owners. The 2026–27 financial year introduces updated thresholds that may affe...Read More Read More

Division 7A Loans and TD 2025/6: What Business Owners Need to Know

October 20, 2025

The Australian Taxation Office (ATO) has released Taxation Determination TD 2025/6, which directly affects Division 7A loans, interposed entity arrangements, and loan guarantees. With retro...Read More Read More

ATO Finalises New Effective Life Determination for Depreciating Assets – 2025 Update

October 16, 2025

The Australian Taxation Office (ATO) has released a new legislative instrument that finalises the effective life of certain depreciating assets for tax depreciation purposes. The new det...Read More Read More

Simplified Accounting Method for Food Retailers – GST Updates from 9 September 2025

October 16, 2025

The Australian Taxation Office (ATO) has confirmed that eligible food retailers, such as small supermarkets and convenience stores, can continue to use the Simplified Accounting Method (SAM...Read More Read More

Family Trust Distribution Tax (FTDT) – Key Updates and Solutions for Trustees

October 2, 2025

The Family Trust Distribution Tax (FTDT) remains a significant concern for trustees and advisers, especially with the Tax Avoidance Taskforce Trusts Program prioritising FTDT compliance. Un...Read More Read More