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This week, every donation matters | 18 June, 2026!

Support our team as they take part in the CEO Sleepout to help tackle homelessness

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Negative Gearing, CGT & Trust Taxes

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SW recognised as a finalist in 2026 Beaton Client Choice Awards across three categories

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About SW

We are an independent, Australian-owned accounting and advisory firm with a 90-year history and over 400 people, operating nationally from offices in Brisbane, Melbourne, Perth and Sydney. Of all national practices in Australia, we rank 9th. (AFR Top 100 Accounting Firm)
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As a full service advisory and accounting firm, we provide expertise across assurance, business advisory, corporate finance, tax, private clients and wealth management services. Industries that are important for bilateral trade, investment and economic prosperity for both Australia and Asia are supported by our firm.
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Article Know your consumer: ATO’s new draft ruling for GST cross-border supplies On 10 June 2026, the ATO released draft ruling GSTR 2026/D1 (‘the ruling’) which is intended to replace GSTR 2017/1. The draft ruling provides updated guidance on determining when an overseas supplier is making cross-border supplies of services, digital products, or rights to an ‘Australian consumer’ and, therefore, making supplies connected with Australia for GST […] 18/06/2026
Article ATO finalises guidance on when ancillary funds ‘provide a benefit’ Following our earlier analysis of draft Taxation Determination TD 2025/D3, the Australian Taxation Office (ATO) has now finalised its guidance with the release of Taxation Determination TD 2026/3. The determination confirms the ATO’s view on when an ancillary fund ‘provides’ a benefit and provides further clarification on the role of legally binding commitments when assessing […] 17/06/2026
Article First-wave sustainability reporting in Australia: Practical lessons from ASIC and SW’s team of experts As Australia’s first mandatory sustainability reports reach the market, early experience shows that organisations that start early and focus on material climate-related risks and opportunities, governance, data, and documentation will be better placed to meet reporting and assurance expectations under Chapter 2M and AASB S2. Introduction Australia’s first mandatory sustainability reports have now been lodged, […] 15/06/2026