The Full Federal Court decision in Commissioner of Taxation v Morton [2026] FCAFC 31 highlights that even a large-scale land subdivision may still constitute the mere realisation of a capital asset, with factors such as the taxpayer’s role, level of control,...

For many Australians, superannuation is the largest asset they leave behind – often larger than anything other than the family home. What many find surprising is that superannuation does not automatically form part of a person’s estate. People tend t...

Public Interest Criterion 4020 (PIC 4020) remains one of the most daunting provisions in the Migration Regulations 1994. It applies to almost every visa application and is commonly referred to as the “fraud” or “integrity” PIC. The best strategy for...

ATO’s focus on trusts On 28 August 2025, the ATO’s Assistant Commissioner (Private Wealth Division) stated that the ATO was seeing an increase in Family Trust Distribution Tax (FTDT) issues due to inadequate record keeping; succession planning; intergener...

Over the past year, we have become aware of increased sponsorship compliance activity by the Australian Border Force (ABF). This may take the form of “desktop” surveys and requests for documents. At worst, an employer may find themselves dealing with unann...

Background On 12 April 2023, the High Court of Australia in Davis v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs; DCM20 v Secretary of the Department of Home Affairs [2023] HCA 10 held that the Minister’s Guidelines for ...