--- title: WLM Blog | Australian Taxation Laws description: Australian Taxation Laws | More than a blog, this page is where we release our latest market insights, case studies and other timely content. Check back often.   image: https://insights.wlm.com.au/hubfs/WLM%20Accounting%20Blog.jpg --- [![WLM_Logo_RGB_Orn50](https://insights.wlm.com.au/hs-fs/hubfs/WLM_Logo_RGB_Orn50.png?width=521&height=169&name=WLM_Logo_RGB_Orn50.png "WLM_Logo_RGB_Orn50")](http://wlm.com.au/) - [About](https://www.wlm.com.au/about/) - [Services](https://www.wlm.com.au/services/) - [Tax & Compliance](https://www.wlm.com.au/services/tax-and-compliance/) - [Strategy & Advice](https://www.wlm.com.au/services/strategy-and-advice/) - [Clients](https://www.wlm.com.au/clients/) - [Construction & Trades](https://www.wlm.com.au/clients/construction/) - [Family Business](https://www.wlm.com.au/clients/family-business/) - [Insurance & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/) - [Renewable Energy & Environment](https://www.wlm.com.au/clients/renewable-energy-and-environment/) - [Service-based & Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/) - [Insights & Case Studies](https://insights.wlm.com.au/blog) - [Blog](https://insights.wlm.com.au/blog) - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download) - [How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download) - [Contact](https://www.wlm.com.au/contact/) [Login](https://clientlogin-us2.karbonhq.com/4Frhz6cPZq6r) - [About](https://www.wlm.com.au/about/) - [Services](https://www.wlm.com.au/services/) - [Tax & Compliance](https://www.wlm.com.au/services/tax-and-compliance/) - [Strategy & Advice](https://www.wlm.com.au/services/strategy-and-advice/) - [Clients](https://www.wlm.com.au/clients/) - [Construction & Trades](https://www.wlm.com.au/clients/construction/) - [Family Business](https://www.wlm.com.au/clients/family-business/) - [Insurance & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/) - [Renewable Energy & Environment](https://www.wlm.com.au/clients/renewable-energy-and-environment/) - [Service-based & Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/) - [Insights & Case Studies](https://insights.wlm.com.au/blog) - [Blog](https://insights.wlm.com.au/blog) - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download) - [How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download) - [Contact](https://www.wlm.com.au/contact/) # News, views and more More than a blog, this page is where we release our latest market insights, case studies and other timely content. Check back often. ### Most Recent **[Categories](https://insights.wlm.com.au/blog/tag/australian-taxation-laws#!)** - [Accounting](https://insights.wlm.com.au/blog/tag/accounting) - [Business Owners](https://insights.wlm.com.au/blog/tag/business-owners) - [Australian Taxation Laws](https://insights.wlm.com.au/blog/tag/australian-taxation-laws) - [Financial Planning](https://insights.wlm.com.au/blog/tag/financial-planning) - [Tax Planning](https://insights.wlm.com.au/blog/tag/tax-planning) - [ATO](https://insights.wlm.com.au/blog/tag/ato) - [Superannuation](https://insights.wlm.com.au/blog/tag/superannuation) - [Professionals](https://insights.wlm.com.au/blog/tag/professionals) - [Home Owners & Investors](https://insights.wlm.com.au/blog/tag/home-owners-investors) - [Family Business](https://insights.wlm.com.au/blog/tag/family-business) - [25/26 Financial Year](https://insights.wlm.com.au/blog/tag/25-26-financial-year) - [Renewable Energy & Environment](https://insights.wlm.com.au/blog/tag/renewable-energy-environment) - [Self Managed Super Funds](https://insights.wlm.com.au/blog/tag/self-managed-super-funds) - [23/24 Financial Year](https://insights.wlm.com.au/blog/tag/23-24-financial-year) - [Construction](https://insights.wlm.com.au/blog/tag/construction) - [Trusts](https://insights.wlm.com.au/blog/tag/trusts) - [24/25 Financial Year](https://insights.wlm.com.au/blog/tag/24-25-financial-year) - [Case Studies](https://insights.wlm.com.au/blog/tag/case-studies) - [Insurance Underwriting](https://insights.wlm.com.au/blog/tag/insurance-underwriting) - [Personal Income Tax](https://insights.wlm.com.au/blog/tag/personal-income-tax) - [Payroll Tax](https://insights.wlm.com.au/blog/tag/payroll-tax) - [WLM News](https://insights.wlm.com.au/blog/tag/wlm-news) - [22/23 Financial Year](https://insights.wlm.com.au/blog/tag/22-23-financial-year) - [26/27 Financial Year](https://insights.wlm.com.au/blog/tag/26-27-financial-year) [![New reasonable travel and overtime meal rates](https://insights.wlm.com.au/hubfs/New%20reasonable%20travel%20and%20overtime%20meal%20rates.png)](https://insights.wlm.com.au/blog/new-reasonable-travel-and-overtime-meal-rates) ![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg) **James Coles** 16 September 2026 — 3 min read ### [New reasonable travel and overtime meal rates](https://insights.wlm.com.au/blog/new-reasonable-travel-and-overtime-meal-rates) The ATO has released its updated reasonable travel and overtime meal allowance rates for the 2026–27 income year in Taxation Determination TD 2026/4. The overtime meal allowance has increased to $40.00, while the reasonable amounts for domestic and.. [Read more](https://insights.wlm.com.au/blog/new-reasonable-travel-and-overtime-meal-rates) [![GST on Insurance Claims - A Practical Guide for Insurance Underwriters](https://insights.wlm.com.au/hubfs/GST%20on%20Insurance%20Claims%20-%20A%20Practical%20Guide%20for%20Insurance%20Underwriters.png)](https://insights.wlm.com.au/blog/gst-on-insurance-claims-a-practical-guide-for-insurance-underwriters) ![Dan McGrath](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0039%20-%20Copy.jpg?width=400&height=250&name=WLM-ingrid-photography--0039%20-%20Copy.jpg) **Dan McGrath** 16 September 2026 — 12 min read ### [GST on Insurance Claims - A Practical Guide for Insurance Underwriters](https://insights.wlm.com.au/blog/gst-on-insurance-claims-a-practical-guide-for-insurance-underwriters) Every time you settle a claim, there are GST consequences for your business. The rules are contained within two divisions of the GST Act, Division 11 and Division 78, and the outcome depends on how you settle the claim and your insured’s GST.. [Read more](https://insights.wlm.com.au/blog/gst-on-insurance-claims-a-practical-guide-for-insurance-underwriters) [![Discretionary trusts and the proposed 30% minimum tax](https://insights.wlm.com.au/hubfs/Discretionary%20trusts%20and%20the%20proposed%2030%25%20minimum%20tax-1.png)](https://insights.wlm.com.au/blog/discretionary-trusts-and-the-proposed-30-minimum-tax) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 16 September 2026 — 4 min read ### [Discretionary trusts and the proposed 30% minimum tax](https://insights.wlm.com.au/blog/discretionary-trusts-and-the-proposed-30-minimum-tax) Discretionary trusts, often referred to as family trusts, have been a popular structure for Australian families and businesses for many decades. They are commonly used to operate family businesses, hold investments and assist with succession.. [Read more](https://insights.wlm.com.au/blog/discretionary-trusts-and-the-proposed-30-minimum-tax) [![Changes to Self Managed Super Fund (SMSF) borrowing rules](https://insights.wlm.com.au/hubfs/Changes%20to%20Self%20Managed%20Super%20Fund%20(SMSF)%20borrowing%20rules.png)](https://insights.wlm.com.au/blog/changes-to-self-managed-super-fund-smsf-borrowing-rules) ![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg) **James Coles** 13 August 2026 — 2 min read ### [SMSF borrowing rules have changed: what property your fund can still buy](https://insights.wlm.com.au/blog/changes-to-self-managed-super-fund-smsf-borrowing-rules) If your self managed super fund (SMSF) is planning to borrow to buy property, the rules have changed. Residentially zoned property is now largely off the table for geared purchases, unless the property is used for business. If your fund already has.. [Read more](https://insights.wlm.com.au/blog/changes-to-self-managed-super-fund-smsf-borrowing-rules) [![High Court Brings Greater Clarity on Trust Distributions](https://insights.wlm.com.au/hubfs/High%20Court%20Brings%20Greater%20Clarity%20on%20Trust%20Distributions.png)](https://insights.wlm.com.au/blog/high-court-brings-greater-clarity-on-trust-distributions) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 13 August 2026 — 4 min read ### [High Court Brings Greater Clarity on Trust Distributions](https://insights.wlm.com.au/blog/high-court-brings-greater-clarity-on-trust-distributions) The High Court has recently handed down an important decision that will impact many private business groups using discretionary trusts and corporate beneficiaries. [Read more](https://insights.wlm.com.au/blog/high-court-brings-greater-clarity-on-trust-distributions) [![Navigating the 2026–27 business car tax thresholds](https://insights.wlm.com.au/hubfs/Navigating%20the%202026%E2%80%9327%20Car%20Thresholds%20(1).png)](https://insights.wlm.com.au/blog/navigating-the-2026-27-car-thresholds) ![Charley Tarchichi](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0107-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0107-1.jpg) **Charley Tarchichi** 13 August 2026 — 4 min read ### [Navigating the 2026–27 business car tax thresholds](https://insights.wlm.com.au/blog/navigating-the-2026-27-car-thresholds) If you're thinking about purchasing or leasing a vehicle for your business in the new financial year, it's worth understanding the updated car thresholds that apply from 1 July 2026. [Read more](https://insights.wlm.com.au/blog/navigating-the-2026-27-car-thresholds) [![New AML rules for accountants - what this means for you](https://insights.wlm.com.au/hubfs/New%20AML%20rules%20for%20accountants%20-%20what%20this%20means%20for%20you.png)](https://insights.wlm.com.au/blog/new-aml-rules-for-accountants-what-this-means-for-you) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 16 July 2026 — 2 min read ### [New AML rules for accountants - what this means for you](https://insights.wlm.com.au/blog/new-aml-rules-for-accountants-what-this-means-for-you) From 1 July 2026, accounting firms join banks and other financial institutions under Australia’s anti-money laundering (AML) regime. Here’s what’s changing and what it means for you. [Read more](https://insights.wlm.com.au/blog/new-aml-rules-for-accountants-what-this-means-for-you) [![ATO Targets Personal Services Income: Is Your Business at Risk?](https://insights.wlm.com.au/hubfs/ATO%20Cracks%20Down%20on%20Personal%20Services%20Income%20Arrangements%20Is%20Your%20Business%20at%20Risk.png)](https://insights.wlm.com.au/blog/ato-targets-personal-services-income-is-your-business-at-risk) ![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg) **James Coles** 16 July 2026 — 3 min read ### [ATO Targets Personal Services Income: Is Your Business at Risk?](https://insights.wlm.com.au/blog/ato-targets-personal-services-income-is-your-business-at-risk) The ATO is sharpening its focus on how taxpayers generating income from personal services deal with that income for tax purposes. In a recent [Spotlight bulletin](https://www.ato.gov.au/businesses-and-organisations/business-bulletins-newsroom/spotlight-on-personal-services-income-compliance-focus), Small Business Assistant Commissioner Tony Poulakis highlighted the release of.. [Read more](https://insights.wlm.com.au/blog/ato-targets-personal-services-income-is-your-business-at-risk) [![Updates to Budget Measures and New Developments](https://insights.wlm.com.au/hubfs/Updates%20to%20Budget%20Measures%20and%20New%20Developments.png)](https://insights.wlm.com.au/blog/updates-to-budget-measures-and-new-developments) ![Dan McGrath](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0039%20-%20Copy.jpg?width=400&height=250&name=WLM-ingrid-photography--0039%20-%20Copy.jpg) **Dan McGrath** 16 July 2026 — 2 min read ### [Updates to Budget Measures and New Developments](https://insights.wlm.com.au/blog/updates-to-budget-measures-and-new-developments) Since the Federal Treasurer handed down the 2026-27 Federal Budget on 12 May 2026 there has been a significant amount of commentary on some of the more controversial proposals, including the decision to replace the CGT discount with an indexation.. [Read more](https://insights.wlm.com.au/blog/updates-to-budget-measures-and-new-developments) [![](https://insights.wlm.com.au/hubfs/Super%20on%20Payday-1.png)](https://insights.wlm.com.au/blog/super-on-payday-fundamental-changes-for-your-business) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 15 June 2026 — 6 min read ### [Super on Payday: Fundamental Changes for your business](https://insights.wlm.com.au/blog/super-on-payday-fundamental-changes-for-your-business) If you run a business, you already know the juggling act that comes with managing cash flow, paying staff and meeting superannuation guarantee and payroll compliance obligations. From 1 July 2026, there is a major change coming that will reshape how.. [Read more](https://insights.wlm.com.au/blog/super-on-payday-fundamental-changes-for-your-business) [1](https://insights.wlm.com.au/blog/tag/australian-taxation-laws/page/1) [2](https://insights.wlm.com.au/blog/tag/australian-taxation-laws/page/2) [3](https://insights.wlm.com.au/blog/tag/australian-taxation-laws/page/3) [4](https://insights.wlm.com.au/blog/tag/australian-taxation-laws/page/4) [5](https://insights.wlm.com.au/blog/tag/australian-taxation-laws/page/5) [...](https://insights.wlm.com.au/blog/tag/australian-taxation-laws/page/6) [13](https://insights.wlm.com.au/blog/tag/australian-taxation-laws/page/13) ### Free Resources - [Whitepaper: How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download) - [Whitepaper: Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download) - [E-Guide: 7 financial mistakes of builders and tradies](https://explore.wlm.com.au/financial-mistakes-of-builders-and-tradies) - [E-Guide: Tax and accounting considerations for setting up an insurance underwriting agency in Australia](https://explore.wlm.com.au/tax-and-accounting-considerations-for-setting-up-an-insurance-underwriting-agency-in-australia) - [A guide to the Federal Budget 2025 - 26](https://explore.wlm.com.au/a-guide-to-the-federal-budget-2025-26) - [EOFY Tax Planning Webinar](https://youtu.be/xhf7yafx8YE?si=TuqCM5eEtWPP91lg) - [EOFY business checklist](https://explore.wlm.com.au/your-business-end-of-financial-year-checklist) ### Blog Categories - [Accounting (166)](https://insights.wlm.com.au/blog/tag/accounting) - [Business Owners (143)](https://insights.wlm.com.au/blog/tag/business-owners) - [Australian Taxation Laws (123)](https://insights.wlm.com.au/blog/tag/australian-taxation-laws) - [Financial Planning (88)](https://insights.wlm.com.au/blog/tag/financial-planning) - [Tax Planning (76)](https://insights.wlm.com.au/blog/tag/tax-planning) - [ATO (53)](https://insights.wlm.com.au/blog/tag/ato) - [Superannuation (51)](https://insights.wlm.com.au/blog/tag/superannuation) - [Professionals (40)](https://insights.wlm.com.au/blog/tag/professionals) - [Home Owners & Investors (34)](https://insights.wlm.com.au/blog/tag/home-owners-investors) - [Family Business (30)](https://insights.wlm.com.au/blog/tag/family-business) - [25/26 Financial Year (22)](https://insights.wlm.com.au/blog/tag/25-26-financial-year) - [Renewable Energy & Environment (20)](https://insights.wlm.com.au/blog/tag/renewable-energy-environment) - [Self Managed Super Funds (20)](https://insights.wlm.com.au/blog/tag/self-managed-super-funds) - [23/24 Financial Year (18)](https://insights.wlm.com.au/blog/tag/23-24-financial-year) - [Construction (18)](https://insights.wlm.com.au/blog/tag/construction) - [Trusts (18)](https://insights.wlm.com.au/blog/tag/trusts) - [24/25 Financial Year (17)](https://insights.wlm.com.au/blog/tag/24-25-financial-year) - [Case Studies (17)](https://insights.wlm.com.au/blog/tag/case-studies) - [Insurance Underwriting (16)](https://insights.wlm.com.au/blog/tag/insurance-underwriting) - [Personal Income Tax (13)](https://insights.wlm.com.au/blog/tag/personal-income-tax) - [Payroll Tax (9)](https://insights.wlm.com.au/blog/tag/payroll-tax) - [WLM News (9)](https://insights.wlm.com.au/blog/tag/wlm-news) - [22/23 Financial Year (8)](https://insights.wlm.com.au/blog/tag/22-23-financial-year) - [26/27 Financial Year (5)](https://insights.wlm.com.au/blog/tag/26-27-financial-year) ## Subscribe Stay up to date with tax and accounting news, and subscribe to our newsletter. 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