Our monthly report highlights important legislative and practical news for family lawyers.  In this release we cover:

Family Courts and Federal Circuit Court

1. Federal Circuit and Family Court of Australia, Practice and Procedure Update: Changes to Urgent Initiating Applications and Family Law Watchlist Process, 22 April 2025

This episode of Sound Education in Taxation explores a key GST issue that continues to trip up taxpayers and advisers alike: when does a property transaction cross the line into carrying on an 'enterprise'? Aaron Chisholm, Senior Associate at MinterEllison, joins us to unpack the enterprise test, drawing on ATO guidance, case law, and practical examples that highlight just how easily a one-off transaction can become a GST trap.

Our monthly GST Report covering recent legislative and government developments and ATO releases as well as case law and rulings.  In this release we cover:

Cases

1. VBNX v FCT (Taxation and Business) [2025] ARTA 374

Legislation and Regulations

1. Treasury Laws Amendment (Tax Incentives and Integrity) Act 2024
2. LI 2025/5 Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025

Rulings and Determinations

1. Update GSTR 2006/6 by Addendum (GSTR 2006/6A3)

Australian Taxation Office

1. Consultation on GSTR 2005/6DC Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia
2. Consultation on GSTR 2007/2DC Goods and services tax: supplies where effective use or enjoyment of the supply take place outside Australia
3. “Victorian man slips up over $2.4 million fraud” ATO QC 104066
4. “Stairway to jail over GST fraud” ATO QC 104258