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ATO issues Interim Decision Impact Statement on Shaw v FC of T case
The ATO has released an interim decision impact statement regarding the recent Shaw v FC of T case [2025] ARTA 224, which involved work-related expenses and record-keeping.
In this case, the Administrative Review Tribunal (ART) ruled that a long-haul truck driver was entitled to claim meal expenses. The Tribunal found sufficient evidence linking the driver’s bank statement expenditure to his work, and it concluded that exceptions to the substantiation requirements in sections 900-50 and 900-200 of the Income Tax Assessment Act 1997 applied.
The ART’s decision represents a notable outcome for taxpayers seeking to claim deductions for work-related expenses without having to fully comply with standard substantiation provisions. However, following the ruling, the ATO has filed an appeal to the Federal Court, challenging the Tribunal’s decision.
This ongoing appeal may have significant implications for the treatment of work-related expenses and the substantiation requirements for taxpayers in similar situations.
For further information on this topic click the below link
Shaw and Commissioner of Taxation [2025] ARTA 224 (Published 28 May 2025) | Legal database
ATO boosts support for new small business owners
The ATO is offering enhanced support to new small businesses to help them meet their tax, superannuation, and registration obligations.
As part of its "Ready for Business" campaign, the ATO will soon begin emailing ABN holders with helpful tips on topics such as ABN responsibilities, business restructuring, GST registration, and employer obligations.
The ATO also encourages new business owners to consider the following:
- Whether registering for GST is required for their business
- Setting aside PAYG withholding and superannuation payments as necessary
- Understanding if any side hustle activities qualify as a business and the associated obligations
- Voluntarily entering the PAYG instalment system and prepaying their estimated tax liability as soon as their business commences
The ATO aims to assist small businesses in navigating their early tax and compliance responsibilities, helping them start off on the right foot.
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ATO announces additional support for new small business owners | Australian Taxation Office
Important Dates
- 30 June 2025:
- Superannuation guarantee contributions must be paid by this date to claim a tax deduction for the current financial year.
- Last day for late-balancing companies to choose to have their franking deficit liability calculated as of 30 June instead of the end of their financial year.
- End of the 2024–2025 income year!
TPB Warning: Do not trust the 'finfluencers'!
The Tax Practitioners Board (TPB) has issued a strong warning to consumers about relying on tax advice from "finfluencers" on social media platforms. While these influencers may seem knowledgeable, their advice could lead to serious financial consequences, including significant tax liabilities and penalties.
The TPB has highlighted that many self-proclaimed financial experts on platforms like Instagram, YouTube, and TikTok are offering tax-related tips without the proper qualifications. This can mislead individuals into making incorrect claims on their tax returns, potentially costing them thousands of dollars in fines and back taxes.
The TPB stresses that only registered tax agents, who are bound by strict professional standards, can legally provide tax advice. These professionals are trained to interpret complex tax laws and ensure that taxpayers comply with all legal requirements, reducing the risk of costly mistakes.
Taxpayers are encouraged to verify the qualifications of anyone offering tax advice and to seek help from a registered tax agent or financial advisor if they are unsure about the accuracy of the information they receive online.
For further information on this topic click the below link
Tax advice from ‘finfluencers’ can cost you thousands | Tax Practitioners Board