Low-risk payments relating to software arrangements

Source: New places to play in Gungahlin

We’ve released draft Practical Compliance Guideline (PCG) 2025/D4Low-risk payments relating to software arrangements – ATO compliance approach for consultation. We’re seeking comment from affected taxpayers and tax professionals.

The intent of this draft PCG is to be clear about which arrangements won’t attract our attention. That is, when we’ll consider there’s a low risk that cross-border payments in connection with software have been materially mischaracterised, and we therefore won’t take compliance action.

In response to the feedback that we received on draft Taxation Ruling TR 2024/D1: Income tax: royalties – character of payments in respect of software and intellectual property rights during our public consultation last year, we’ve prioritised this draft guidance in order to:

  • give confidence to in-scope businesses
  • help them avoid unnecessary compliance costs.

This PCG provides guidance about our administrative approach to our view of the law but doesn’t set out our view of the law (which is addressed in TR 2024/D1). We’ve deferred the finalisation of TR 2024/D1, pending the High Court’s decision of the appeal from PepsiCo, Inc. v Commissioner of Taxation [2024] FCAFC 86.

We encourage you to provide your feedback during the 6-week consultation period, particularly about:

  • the criteria underpinning the green zone
  • issues relating to the practical application of the PCG for taxpayers
  • the usefulness of the examples and the scenarios
  • any other aspects you consider ought to be addressed in a final PCG.

You can email your comments to IntangiblesArrangements@ato.gov.au by 17 September.

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Serious crash at Kuitpo

Source: New South Wales – News

Emergency services are at the scene of a serious crash at Kuitpo.

The single vehicle collision occurred on Peters Creek Road, Kuitpo about 2.30pm on Wednesday 6 August.

Peters Creek Road is expected to be closed to traffic in both directions.

Motorists are advised to avoid the area if possible.

Call for information – Robbery – Alice Springs

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force is calling for information in relation to a robbery that occurred in Alice Springs early this morning.

Around 9:40am, the Joint Emergency Services Communication Centre (JESCC) received a report of a robbery that had occurred overnight at an accommodation provider on Larapinta Drive.

It is alleged two victims aged 40 and 45 were sleeping in their campervan when an unknown male offender opened the passenger side door and threatened them, demanding they hand over cash. The offender subsequently stole personal items from the van and fled the scene.

The incident is believed to have occurred between 12:25am and 12:40am.

The offender remains outstanding, and investigations are ongoing.

Police urge anyone with information, including dash cam or CCTV footage, to contact police on 131 444. Please quote reference P25208903. Anonymous reports can be made through Crime Stoppers on 1800 333 000 or via https://crimestoppersnt.com.au/.

Two men charged with recklessly discharging a firearm

Source: New South Wales Community and Justice

Two men charged with recklessly discharging a firearm

Wednesday, 6 August 2025 – 1:12 pm.

Police have charged two men over a firearms incident on August 2 in which shots were allegedly fired at two separate homes in Gagebrook and Herdsmans Cove.
The men, aged 20 and 28, from southern Tasmania, have been detained in custody and are scheduled to appear in court later today. (August 6)
The 28-year-old has been charged with two counts of recklessly discharge a firearm, plus motor vehicle stealing and unlawful possession of property.
The 20-year-old has been charged with recklessly discharge a firearm, plus motor vehicle stealing and unlawful possession of property.
The charges stem from separate incidents early last Saturday morning when it is alleged the men drove in a stolen vehicle to Briar Crescent at Gagebrook and fired a shotgun multiple times at a residential home.
It is further alleged the vehicle was then driven to Fisher Drive, Herdsmans Cove, where shots were fired at a home.
No one was injured during the incidents.
As part of a targeted operation, detectives from Bridgewater CIB this week searched a property at Lutana and two separate properties at Clarendon Vale.
Both male suspects were safely arrested and taken into custody, while police also seized a quantity of allegedly stolen property.

Session‑specific invitations issued to the Economic Reform Roundtable

Source: Australian Parliamentary Secretary to the Minister for Industry

Today we have issued more invitations to the Government’s Economic Reform Roundtable, this time for specific sessions of the agenda.

The Roundtable is all about building consensus on long term economic reform, with a focus on resilience, productivity and budget sustainability.

These invitees bring deep expertise in their respective fields. They include policy experts, economists, heads of key government agencies and leaders across business, institutional investors and the broader community.

We’re drawing on the experience and leadership of people who are well placed to engage with the challenges and opportunities across each of the Roundtable’s sessions.

Their insights will help sharpen the focus of our discussions and contribute meaningfully to the work ahead.

While not every group or organisation can be represented in person, our public submission process has seen almost 900 organisations and individuals have their say.

These contributions will inform the discussions at and beyond the Roundtable.

We are grateful for the widespread and meaningful engagement across the country.

The agenda for the Roundtable can be found on the Treasury website.

Roundtable invitations issued today by session:

International risks, opportunities and trade

David Jochinke, President, National Farmers’ Federation

Professor Shiro Armstrong, Australian National University

Dr Heather Smith PSM FAIIA, National President, Australian Institute of International Affairs

Skills attraction, development and mobility

Professor Barney Glover AO, Commissioner of Jobs and Skills Australia

Professor Jennifer Westacott AC, Chancellor, Western Sydney University

Dr Martin Parkinson AC PSM, Chancellor, Macquarie University

Capital attraction and business investment

Mary Delahunty, Chief Executive Officer, Association of Superannuation Funds of Australia

Rebecca Mikula‑Wright, Chief Executive Officer, Investor Group on Climate Change and Asia Investor Group on Climate Change

Paul Schroder, Chief Executive, AustralianSuper

Shemara Wikramanayake, Managing Director and Chief Executive Officer, Macquarie Group

Better regulation and approvals

Geraldine Slattery, President Australia, BHP

Kelly O’Shanassy, Chief Executive Officer, Australian Conservation Foundation

Michael Brennan, Chief Executive Officer, e61 Institute

Competition and dynamism across the federation

Christine Holgate, Group Executive Chair, Team Global Express

Rod Sims AO, Former Chair of the Australian Competition and Consumer Commission

Professor Flavio Menezes, University of Queensland

AI and innovation

Robyn Denholm, Chair, Strategic Examination of Research and Development

Ming Long AM, Chair of the Commonwealth Scientific and Industrial Research Organisation

Efficient and high‑quality government services, spending and care

The Hon Victor Dominello, Chief Executive Officer, Future Government Institute

Dr Angela Jackson, Commissioner (Social Policy), Productivity Commission

Cassandra Winzar, Chief Economist, Committee for Economic Development of Australia

A better tax system

Dr Aruna Sathanapally, Chief Executive Officer, Grattan Institute

Professor Bob Breunig, Australian National University

Chris Richardson, Economist

Rob Heferen, Commissioner of Taxation

Biographies

International risks, opportunities and trade

David Jochinke, President, National Farmers’ Federation

David is the President of the National Farmers’ Federation. He is a Victorian grain and livestock producer and was elected President of the National Farmers’ Federation in October 2023, after previously serving as Vice President. David has also served as President of the Victorian Farmers’ Federation.

Professor Shiro Armstrong, Australian National University

Shiro is a Professor of economics at the Crawford School of Public Policy at the Australian National University. Shiro is also Director of the Crawford School’s Australia‑Japan Research Centre and East Asian Bureau of Economic Research, and sits on the East Asia Forum Editorial Board. He is a Visiting Professor, Non‑Resident Fellow and Research Associate at Keio University, Japan’s Research Institute of Economy, Trade and Industry and the Columbia Business School, respectively. He is the recipient of the 2024 Nakasone Yasuhiro Award and a member of the Board of the Australia Japan Foundation.

Dr Heather Smith PSM FAIIA, National President, Australian Institute of International Affairs

Heather is the National President and a fellow of the Australian Institute of International Affairs. Heather has over 20 years’ experience in the Australian Public Service at leadership levels, covering economic, industry, innovation, communications, resources, foreign affairs, national security, and intelligence matters. She has previously served as Secretary of the Department of Industry, Innovation and Science and Secretary of the Department of Communications and the Arts. She was the G20 Sherpa in 2014 during Australia’s Presidency and she co‑led the 2024 Independent Review of Australia’s National Intelligence Community.

Skills attraction, development and mobility

Professor Barney Glover AO, Commissioner of Jobs and Skills Australia

Barney is the Commissioner of Jobs and Skills Australia. Barney is a distinguished academic leader, having previously held positions as Vice‑Chancellor and President of Western Sydney University and Charles Darwin University, Chair of Universities Australia, and Deputy Vice‑Chancellor (Research) at the University of Newcastle.

Professor Jennifer Westacott AC, Chancellor, Western Sydney University

Jennifer is the Chancellor of Western Sydney University. She also serves as a Non‑Executive Director for Wesfarmers Ltd, Canadian Utilities Ltd, the RBA Governance Board, ATCO Australia and is a special advisor to KPMG. She is Australia’s Business Champion to Indonesia; Chair of the Bradfield Development Authority, Studio Schools of Australia, and Future Generation Global; and a committee member of 2050 Point Parramatta. She has previously served as the CEO of the Business Council of Australia and held senior roles in the New South Wales and Victorian governments, focusing on areas such as housing, urban planning and social policy.

Dr Martin Parkinson AC PSM, Chancellor, Macquarie University

Martin is the Chancellor of Macquarie University. He is an economist and policy expert, who has previously been a Secretary of the Department of the Prime Minister and Cabinet, the Department of the Treasury and the then Department of Climate Change. He has worked at the International Monetary Fund, served on the Board of the Reserve Bank of Australia, and was Chair of the Board of the Australian Office of Financial Management and the 2023 Review of the Migration System.

Capital attraction and business investment

Mary Delahunty, Chief Executive Officer, Association of Superannuation Funds of Australia

Mary is the CEO of the Association of Superannuation Funds of Australia (ASFA). She joined ASFA in 2024 after founding Seven Advisory, an ESG and impact advisory firm. Mary was previously Head of Impact at HESTA and an executive at Link Market Services. Mary is a 2015 Churchill Fellow, sits on several boards across RegTech and education, and is a member of the Pensions & Investments’ World Pension Summit International Advisory Board.

Rebecca Mikula‑Wright, Chief Executive Officer, Investor Group on Climate Change and Asia Investor Group on Climate Change

Rebecca is the CEO of the Investor Group on Climate Change and the Asia Investor Group on Climate Change. Rebecca has worked in climate change, sustainability and investment banking for over 20 years. She also sits on the global Steering Committee for Climate Action 100+.

Paul Schroder, Chief Executive, AustralianSuper

Paul is the Chief Executive of AustralianSuper. During his time at AustralianSuper, he has held various senior executive roles and was appointed the fund’s first Chief Risk Officer in 2019, before his appointment as Chief Executive in 2021.

Shemara Wikramanayake, Managing Director and Chief Executive Officer, Macquarie Group

Shemara is the Managing Director and CEO of Macquarie Group. Prior to being appointed as CEO in late 2018, Shemara was the Head of Macquarie Asset Management, a role she held for 10 years. Shemara was a founding member of the Climate Finance Leadership Initiative and the World Bank Group’s Private Sector Investment Lab.

Better regulation and approvals

Geraldine Slattery, President Australia, BHP

Geraldine is President Australia of BHP. In this role, she leads BHP’s Australia business. In Geraldine’s 30 years with BHP, she has held a range of senior roles across Australia, the United Kingdom and the Americas, including most recently as President of the BHP Petroleum business.

Kelly O’Shanassy, Chief Executive Officer, Australian Conservation Foundation

Kelly is the CEO of the Australian Conservation Foundation. As CEO, Kelly established a Leadership Forum on Energy Transition for Australia, and has been involved in various Advisory Boards and Groups, including to the Net Zero Australia project. Prior to joining the Australian Conservation Foundation, Kelly was the CEO of Environment Victoria, where she oversaw the establishment of the Future Economy Group.

Michael Brennan, Chief Executive Officer, e61 Institute

Michael is the CEO of the e61 Institute. He is the previous Chair of the Productivity Commission. Michael is also a former Deputy Secretary of Fiscal Group at the Department of the Treasury, where he had responsibility for Budget, social and retirement income policy, and managing state and territory relations. Prior to this, he was the Deputy Secretary of Economic Division at the Victorian Department of Treasury and Finance.

Competition and dynamism across the federation

Christine Holgate, Group Executive Chair, Team Global Express

Christine is the Group Executive Chairman of Team Global Express. She first joined the company in 2021 as CEO. Christine has more than 30 years of public board experience in non‑executive director and CEO roles, including as the previous CEO and Managing Director of Australia Post, a role she held for 3 years. Prior to this, Christine served as CEO of Blackmores Limited from 2008 to 2017.

Rod Sims AO, Former Chair of the Australian Competition and Consumer Commission

Rod is the previous Chair of the Australian Competition and Consumer Commission. Rod served in that role for over 10 years, working extensively on competition and digital platform matters. Rod is currently an Expert Advisor to the United Kingdom’s Competition and Markets Authority on digital issues, Chair of the Superpower Institute, Chair of the National Data Advisory Council and Chair of Australia’s largest performing arts company, Opera Australia.

Professor Flavio Menezes, University of Queensland

Flavio is a Professor of economics and Director of the Australian Institute for Business and Economics at the University of Queensland. Flavio is also Chair of the Queensland Competition Authority, a member of the Australian Competition Tribunal and a member of NDIA’s Pricing Arrangements Reference Group. Flavio has wide range of experience in advising governments and private organisations on competition and regulatory matters. This includes advising the Australian and New Zealand governments on regulatory barriers to the net zero transformation.

AI and innovation

Robyn Denholm, Chair, Strategic Examination of Research and Development

Robyn is the Chair of the Australian Government’s Strategic Examination of Research and Development. She has extensive experience in the subject matter of R&D, as well as technology and innovation. Robyn is also currently Chair of the Board of Directors of Telsa Inc., a role she has held for over 6 years, and a Board Member at Blackbird. Robyn is on the Tech Council of Australia’s Board of Directors and is its previous and inaugural Chair.

Ming Long AM, Chair of the Commonwealth Scientific and Industrial Research Organisation

Ming is the Chair of the CSIRO. She has significant experience across funds and investment management, financial services, real estate, infrastructure, and telecommunications. She is currently on the board of Telstra, IFM Investors, QBE Australia Pacific, and CEDA. Ming was previously Chair of AMP Capital Funds Management and Diversity Council Australia.

Efficient and high‑quality government services, spending and care

The Hon Victor Dominello, Chief Executive Officer, Future Government Institute

Victor is CEO of the Future Government Institute. He also advises governments worldwide on modern service reform via ServiceGen. A former NSW Minister for Customer Service and Digital Government, he led reforms such as the Service NSW app, the Digital Restart Fund and NSW’ digital driver’s licence. Victor currently chairs the Minister for Government Services’ Independent Advisory Board, is Director of the UNSW/UTS Trustworthy Digital Society Hub, and was Chair of the Minister for Finance’s Digital ID Expert Panel.

Dr Angela Jackson, Commissioner (Social Policy), Productivity Commission

Angela is the Commissioner (Social Policy) at the Productivity Commission. Her career as an economist spans roles working on taxation, fiscal policy and social policy, including on National Health reform, aged care, disability and housing. Angela was previously a Commissioner at the Commonwealth Grants Commission and a member of the Government’s Economic Inclusion Advisory Committee. Angela is the current National Chair of the Women in Economics Network and is an adjunct Associate Professor at the University of Tasmania.

Cassandra Winzar, Chief Economist, Committee for Economic Development of Australia

Cassandra is Chief Economist at CEDA. In this role, she leads CEDA’s research agenda focused on building a strong economy and a strong social compact. Cassandra has authored CEDA’s research on delivering better human services and has been an economist with the Western Australian Government and the Reserve Bank of Australia.

A better tax system

Dr Aruna Sathanapally, Chief Executive Officer, Grattan Institute

Aruna is the CEO of the Grattan Institute. She leads a team of policy experts across economic and tax policy, energy, health, education, disability and housing. Prior to joining the Institute, Aruna worked at NSW Treasury for over 5 years, where she led the 2021–22 NSW Intergenerational Report, and headed up the Revenue, Commercial Assets and Macroeconomy groups.

Professor Bob Breunig, Australian National University

Bob is a Professor of economics at the Crawford School of Public Policy at the Australian National University. Bob was previously the Crawford School’s Director between 2015 and 2016, and is currently Director of its Tax and Transfer Policy Institute. He is also currently on the CEDA Board and the Government’s Economic Inclusion Advisory Committee. Bob has been published in over 75 international academic journals on economics and public policy, and his research is characterised by careful empirical study and appropriate use of statistical technique.

Chris Richardson, Economist

Chris is an Australian economist, commentator and columnist with the Australian Financial Review. He has previously worked for Deloitte Access Economics (and Access Economics as it was known until 2011), the International Monetary Fund and the Department of the Treasury. During his time at Deloitte and Access Economics, he was the lead author of its Business Outlook and Budget Monitor publications for over 25 years, and was on the Deloitte Australian Board for 7 years.

Rob Heferen, Commissioner of Taxation

Rob is the Commissioner of Taxation. He has over 35 years of experience in the Australian Public Service, including in policy development and program delivery roles at the Australian Taxation Office. Rob has also previously worked at the Department of the Treasury, where he led the Secretariat for the Australia’s Future Tax System Review, and had responsibility for tax policy, tax legislation and revenue forecasting, including as Deputy Secretary of Revenue Group between 2011 and 2016. Prior to his appointment as Commissioner of Taxation, he was CEO of the Australian Institute of Health and Welfare.

Resources to guide you through your hiring journey

Source: New places to play in Gungahlin

Operating a business involves juggling many responsibilities, especially when you hire staff. No matter where you are in your hiring journey, we have resources and information to help you meet your obligations.

Getting it right from the start will ensure you avoid penalty and interest charges. This leaves you more time to focus on your business. We recommend regularly reviewing your tax and super obligations to ensure you stay compliant.

Our videos can help you through the key stages of hiring workers. Whether you’re just starting out or continuing to grow your business, we’ve got you covered:

  • Hiring your first worker? Check out our video on how to set up your business before you hire your first worker. It walks you through everything you need to know to get started as an employer.
  • Growing your business? Our video on obligations when people work for you explains the requirements you need to meet as an employer, helping you stay on track.
  • Finalising a worker’s employment? There’s also information and resources on when a worker leaves your business to guide you through your obligations when a worker stops working for you.

For more information, visit engaging a worker, or speak with a registered tax professional.

Keep up to date

We have tailored communication channels just for small businesses – so you’ll always be up to date with the latest information and changes relevant to you.

Explore more articles in our Small business newsroom.

Subscribe to our free:

Get ready for tax time with our good business habits

Source: New places to play in Gungahlin

Running a small business is rewarding – but it can also be complex, especially when it comes to your tax and super obligations.

Whether you manage your own tax or use a registered tax practitioner, we have a range of tools and resources to support your small business.

When we see businesses operating well, the common theme is getting the basics right:

  • Use digital tools and business software to streamline your processes and improve efficiency.
  • Keep accurate and complete records all year round. Good record keeping makes tax time easier and helps you stay on top of your obligations.
  • Get the right advice from trusted sources, like your tax professional or our website.
  • Lodge and pay your tax in full and on time. If you’re worried you won’t be able to lodge and pay, contact your tax professional or visit our website before the due date to find out what support options are available.
  • Set aside GST, pay as you go (PAYG) withholding and super from your cash flow, so you have the funds available when it’s time to pay.

Getting the basics right can make a big difference.

You can learn more about establishing good business habits or speak with your registered tax practitioner.

Keep up to date

We have tailored communication channels just for small businesses – so you’ll always be up to date with the latest information and changes relevant to you.

Explore more articles in our Small business newsroom.

Subscribe to our free:

Claiming fuel tax credits when rates change

Source: New places to play in Gungahlin

Fuel tax credit rates changed on 3 February. Make sure you are using the correct rate to ensure your claim is correct. You could receive more savings for fuel you’ve acquired on and from this date.

Different rates apply based on the type of fuel, when you acquired it and what activity you used it for.

When making your claim on your business activity statement (BAS), it’s important to get it right so you can receive your full entitlement.

Here are some tips to ensure you’re claiming correctly.

Check the activity you used fuel for

Use our eligibility tool to find out if you can claim fuel tax credits for fuel you’ve acquired and used.

Remember, diesel exhaust fluids (such as Adblue or other additives) aren’t taxable fuels – you can’t claim credits for them because they don’t attract excise duty.

Use the fuel tax credit calculator to work out your claim

The calculator will automatically apply the right rate based on when you acquired fuel and the activity it was used for.

It can help you easily work out any adjustments for fuel tax credits from a previous BAS.

Lodge your BAS via online services or a registered agent

It’s important to lodge and pay in full and on time. Lodging online or through a registered tax or BAS agent could allow you extra time to lodge and pay.

If you already lodge your BAS online but still receive a paper BAS, update your ATO communication preferences from ‘paper’ to ‘online’. This will allow you to receive correspondence more quickly from us, receive less paper and save time from filing these documents.

For more information, see our tips to get your fuel tax credits right.

Independent remitters told to ‘use it or lose it’ in AUSTRAC registration blitz

Source: Australian Department of Communications

AUSTRAC is encouraging inactive remittance businesses to voluntarily withdraw their registrations or risk cancellation. 
More than 900 independent remittance businesses are registered with AUSTRAC but a large proportion could be inactive. 
AUSTRAC CEO, Brendan Thomas, said it’s important that only businesses with active services are listed on the register to limit the potential sale and use of these businesses for illicit purposes and ensure the public can verify operational businesses. 

Huonville woman charged with high-range drink driving

Source: New South Wales Community and Justice

Huonville woman charged with high-range drink driving

Wednesday, 6 August 2025 – 9:59 am.

A 39-year-old woman from Huonville has been charged with high-range drink driving following a single vehicle crash on the Tasman Highway at Cambridge on Monday night (4 August).
Emergency services were called to the crash about 7.45pm, where the woman was reportedly found behind the wheel of a Toyota Corolla.
She was taken into custody and returned a breath alcohol reading of 0.242, almost five times the legal limit.
The woman was charged with Driving Under the Influence of Alcohol, received an immediate disqualification from driving for two years, and was bailed to appear in court at a later date.
“We’re reminding the public that drink driving on our roads places themselves, other drivers and the wider community at significant risk,” said Sergeant Andy McShane from Road Policing Services. 
“If you are going to consume alcohol, please don’t get behind the wheel of a motor vehicle.”
Anyone who has information or dash cam footage of the Toyota Corolla driving in a dangerous manner between Huonville and Cambridge last night is asked to contact police on 131 444 and quote ESCAD 369-04082025.