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; inter...

Determining whether you are a resident of Australia for tax purposes (a “tax resident”) is not always straightforward. Many people mistakenly believe tax residency is based on citizenship or permanent residency status. In fact, Australian tax residenc...