Banter Blog

Written by TaxBanter’s training team and featuring contributions from industry experts, the blog combines technical depth with accessible explanations, making it valuable for accountants, advisers, wealth professionals and anyone wanting to stay informed about the constantly evolving tax landscape.

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TaxBanter’s flagship blog is where experienced tax trainers and specialist contributors break down complex, emerging and topical issues in Australian taxation. Each post dives into a different area of tax, ranging from Division 7A, UPEs, small business restructures, ATO enforcement activity, TPB matters, CGT traps, and more, giving readers practical insights grounded in real-world scenarios and current regulatory expectations.

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AI and the Code of Professional Conduct: What Tax Practitioners Need to Know

The draft clarifies that using AI does not reduce or transfer a tax practitioner's professional responsibilities. Practitioners remain fully accountable for the accuracy and quality

What did Parliament do this year? 2025 Tax legislation status summary

You could be forgiven for thinking that Parliament has not done a lot in respect of tax legislation for the 2025 calendar year.

Payday super – the next instalment

On 9 October 2025 the Government introduced Bills and an Explanatory Memorandum into Parliament to align the payment of eligible superannuation guarantee (SG) contributions with

The farmer, the property and the tax man

It could be said that the application of the respective taxation principles, as they apply to capital or revenue treatment on the disposal of property

The Bendel Case: When is a UPE not a loan?

On 19 February 2025, the Full Federal Court (FFC) handed down its eagerly awaited decision in Commissioner of Taxation v Bendel [2025] FCAFC 15 (the

CGT Event K6: The Sleeper Tax Trap Unveiled in the ATO’s Latest Ruling

Where a shareholder has acquired shares in a private company or units in a unit trust, that were acquired prior to 20 September 1985, such

ATO targeting loan guarantee

On 11 December 2024, the ATO released two updates (TD 2024/D3 and TA 2024/2) dealing with the interaction of Division 7A (s.109U of the Income

Key Updates to Tax Practitioner Code of Conduct

On 8 October 2024 the revised Legislative Instrument titled Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) Determination 2024 (the LI) was

First tranche of draft TPB guidance on new obligations — conflicts of interest and confidentiality

On 6 August 2024, the Tax Practitioners Board (TPB) issued two exposure draft Information Sheets setting out the TPB’s proposed guidance in relation to three

First tranche of draft TPB guidance on new obligations — false or misleading statements

On 6 August 2024, the Tax Practitioners Board (TPB) issued two exposure draft Information Sheets setting out the TPB’s proposed guidance in relation to three

Last minute reprieve for tax agents — Code changes postponed

On the eve of the commencement of the contentious Code of Professional Conduct changes for registered tax and BAS agents, the Government has postponed the

TPB’s transitional approach for new Code obligations starting 1 August

On Thursday 18 July, the TPB released a set of Frequently Asked Questions (FAQs) in relation to the new Code of Professional Conduct (Code) obligations

AI and the Code of Professional Conduct: What Tax Practitioners Need to Know

The draft clarifies that using AI does not reduce or transfer a tax practitioner's professional responsibilities. Practitioners remain fully accountable for the accuracy and quality

What did Parliament do this year? 2025 Tax legislation status summary

You could be forgiven for thinking that Parliament has not done a lot in respect of tax legislation for the 2025 calendar year.

Payday super – the next instalment

On 9 October 2025 the Government introduced Bills and an Explanatory Memorandum into Parliament to align the payment of eligible superannuation guarantee (SG) contributions with

The farmer, the property and the tax man

It could be said that the application of the respective taxation principles, as they apply to capital or revenue treatment on the disposal of property

The Bendel Case: When is a UPE not a loan?

On 19 February 2025, the Full Federal Court (FFC) handed down its eagerly awaited decision in Commissioner of Taxation v Bendel [2025] FCAFC 15 (the

CGT Event K6: The Sleeper Tax Trap Unveiled in the ATO’s Latest Ruling

Where a shareholder has acquired shares in a private company or units in a unit trust, that were acquired prior to 20 September 1985, such

ATO targeting loan guarantee

On 11 December 2024, the ATO released two updates (TD 2024/D3 and TA 2024/2) dealing with the interaction of Division 7A (s.109U of the Income

Key Updates to Tax Practitioner Code of Conduct

On 8 October 2024 the revised Legislative Instrument titled Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) Determination 2024 (the LI) was

First tranche of draft TPB guidance on new obligations — conflicts of interest and confidentiality

On 6 August 2024, the Tax Practitioners Board (TPB) issued two exposure draft Information Sheets setting out the TPB’s proposed guidance in relation to three

First tranche of draft TPB guidance on new obligations — false or misleading statements

On 6 August 2024, the Tax Practitioners Board (TPB) issued two exposure draft Information Sheets setting out the TPB’s proposed guidance in relation to three

Last minute reprieve for tax agents — Code changes postponed

On the eve of the commencement of the contentious Code of Professional Conduct changes for registered tax and BAS agents, the Government has postponed the

TPB’s transitional approach for new Code obligations starting 1 August

On Thursday 18 July, the TPB released a set of Frequently Asked Questions (FAQs) in relation to the new Code of Professional Conduct (Code) obligations