The Tax Institute

Tax Knowledge Exchange (TKE) is always adding new content for subscribers, so today we’re showing off a selection of some of the latest materials subscribers can access!

Firstly, we have a rundown of developments impacting the registration and operation of tax agents and unregistered entities, from the practical to the theoretical. This includes analysis of legal and administrative findings and professional standards of conduct.

Secondly, a piece focused on the key risks and considerations for employers who make Superannuation Guarantee contributions to Self Managed Super Funds (SMSF), as well as what SMSF trustees must do to be ready for Payday Super. This is an important area of practice for many of our members, and compliance can be surprisingly tricky, as the article notes.

Want to stay on top of the latest content and insights curated by tax professionals, for tax professionals? Subscribe to TKE today at this link: https://www.taxinstitute.com.au/tke

Last Thursday and Friday, we held our 10th annual Agribusiness Intensive event, which is the only event of its kind in Australia for those advising agribusiness clients on tax issues.

With speakers from around the country, the event was designed to keep delegates informed of current tax and legal issues impacting primary production businesses with a focus on long term sustainability. Some stand out sessions covered the Bendel decision, the dirt on land taxes, CGT, succession planning and trusts, taxes and tractor tracks.

With the agribusiness sector in Australia at a critical juncture, facing a combination of productivity challenges, economic pressures, climate change impacts, labour shortages, and rising costs, this event gave attendees access to expert commentators, regulators and tax and legal presenters.

Missed this year’s event? No problem – you can still register to watch it on demand online. Follow this link: https://www.taxinstitute.com.au/events/masterclasses-intensives-workshops/agribusiness-intensive

Following the High Court’s landmark decision in Commissioner of Taxation v Bendel, The Tax Institute is hosting a bonus member-only webinar on 23 June at 12.30pm to unpack the implications of this significant ruling for trust and Division 7A arrangements.

With a panel featuring John Storey, ATI, The Tax Institute, Paul Jeffreys, FTI, Victorian Bar and Tracey Dunn, EY, the webinar will explore the Court’s reasoning, what the decision means in practice for private groups and advisers, and how trust distributions and retained profits may now be managed going forward. It will also consider the potential impact on existing structures, past assessments, and anticipated changes to ATO guidance and legislative settings.

Members, register here: https://www.taxinstitute.com.au/events/member-webinars/2026-bonus-webinar-bendel

Not yet a member, but keen to join our tax tribe? With everything happening in tax at the moment, there has never been a better time to become a member and ensure you are across the latest insights. Join us here: https://www.taxinstitute.com.au/membership

We’ve been down at the Accounting Conference & Expo 2026 in Sydney today, getting to know more of the tax and accounting community!

We had a wonderful day chatting with members and meeting people who want to talk tax.

Thank you ACE26 for having us, and thanks to everyone who stopped by our stand!

CTA3 Advisory exams are coming up, and our candidates are studying hard!

CTA3 is the capstone subject in the CTA program – Australia’s premier designation for excellence in deep tax knowledge. If you’ve passed the CTA3 Exam, you’ve proven you’ve got what it takes to be a top tax adviser: critical thinking, problem-solving, excellent written communication skills and the ability to confidently give expert structured tax advice.

As the newest cohort of CTA3 graduates are gearing up for their exam, we’re taking a look back at what tax professionals who have mastered CTA3 have said about the experience:

“It takes planning and flexibility. I set aside dedicated time each week for study, but I also had to be adaptable when urgent client work or family matters arose.” - Belinda Spence

“I found drafting written advice during the semester a very helpful opportunity to practice explaining how a particular area of the tax law works, applying it to a case study and considering potential alternative options/solutions.” - Mitchell Bird

“Jump in and embrace the journey. You won’t master everything, but you’ll come out with a clearer direction for your career.” - Jeremy Scott

“CTA3 Advisory developed my Australian tax knowledge, increased my confidence advising clients and emphasised the importance of understanding the specific facts, circumstances and goals of your clients in order to achieve positive outcomes.” - Brayden Irving

Find out more here: https://www.taxinstitute.com.au/insights/articles/2025/how-to-succeed-in-cta3-advisory

As globalisation continues to evolve, the significance of international tax grows, making it essential for businesses and individuals engaged in cross-border activities to stay a step ahead on international tax matters.

Over the past 12 months, factors such as increasing pressure on governments to raise revenue, geopolitical tensions and rapidly evolving business models have made the tax landscape more complex than ever.

When it comes to navigating this territory of tax, multinational taxpayers, advisers and administrators need to not just understand the rules, but also the forces shaping them - that’s where our International Masterclass comes in.

Held both in person at the Establishment Hotel Sydney and online on 24 June, this full day event is for anyone seeking to deepen their understanding of the international tax framework and gain insight into the most important issues facing the profession.

To book your space in person or virtually, click here: https://www.taxinstitute.com.au/events/masterclasses-intensives-workshops/international-masterclass

Today, The High Court of Australia handed down its decision in Commissioner of Taxation v Bendel, with the court ruling in favour of the taxpayer.

“This ruling brings long‑awaited judicial certainty to an area of trust taxation that has been the subject of significant controversy and compliance activity for more than a decade,” says Julie Abdalla, Head of Tax & Legal at The Tax Institute.

Read our full media release on this highly anticipated tax topic here.

Recently, our Tax Counsel, John Storey penned a report for the Taxation in Australia journal discussing tax reform – a key theme of the recent Federal Budget. In his report, John argues that what was labelled as “reform” was really higher taxes delivered through increasing complexity, uncertainty and compliance costs, rather than genuine simplification and improved system design.

John’s article elaborates on the hidden cost of complexity in the tax system for the community, points to the backlog of announced but unenacted measures and also highlights the increases in compliance costs for superannuation due to Division 296 changes.

Keen to stay up-to-date on the timely topic of tax reform and much more across the tax world? John’s report and thousands of other resources are available in the Tax Knowledge Exchange database. With access to Australia's leading database of content curated by tax experts, for tax experts, the tax insights you need are never more than a click away.

Find out more: https://www.taxinstitute.com.au/tke