Insights
​

Reducing a PAYG instalment can be appropriate when a business genuinely expects its taxable profit to fall. Learn how the ATO's 85% rule works, what evidence can support a variation and why cash flow problems should not automatically lead to lower instalments.

The proposed 30% minimum tax on discretionary trusts may give affected family businesses another option through a fixed distribution election. But before acting, families should consider stamp duty, flexibility, succession, asset protection and the wider tax and commercial consequences.

Spending more than 183 days overseas does not automatically mean you stop being an Australian tax resident. Learn how the ATO uses passenger movement data and why your family, home, assets, employment and broader circumstances can all matter when determining tax residency.

From the 2026–27 income year, eligible Australian workers may be able to access a standard work related deduction of up to $1,000. But it is not a $1,000 refund, and keeping records may still be important when actual work related expenses are higher.

The ATO can receive detailed vehicle transaction data through its motor vehicle registries data matching program. Learn how to keep your vehicle purchase, use and tax treatment consistent and properly documented.

Fuel excise settings changed again in August 2026, creating new fuel tax credit considerations for farmers, transport operators, contractors and other fuel-intensive businesses. If your BAS includes fuel purchased across different rate periods, using one rate for every litre could lead to an incorrect claim. This guide explains what determines the applicable fuel tax credit rate, common mistakes to avoid and the practical steps businesses can take to stay compliant and protec