Socials

Socials

SW wins Outstanding Integrated Marketing Campaign at the 2025 AGRIAs

Learn more

SW celebrates 90 years of growth and lasting relationships

SW is proud to mark a significant milestone in 2025 - 90 years of excellence and strong partnerships.

Find out more

Sustainability Reporting webinar series

Discover the latest in sustainability reporting with our experts in the latest trends and advancements in ESG. 

Learn more

Australia's best kept accounting secret

Discover why SW is Australia's best kept accounting secret.

Discover now!

Our CTS Pillar Two software

Learn more

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)
Learn more

Our expertise

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.
Find out more
Article Rental properties and holiday homes: ATO’s new draft ruling On 12 November 2025, the Australian Taxation Office (ATO) released Draft Taxation Ruling TR 2025/D1 which seeks to clarify the assessable income of a rental property, provide stricter deduction eligibility for holiday homes, and clear up expense apportionment rules.    The ruling, titled Income tax: rental property income and deductions for individuals who are not in business (‘the ruling’), along with two practical guidance guides, replaces the longstanding IT […] 19/12/2025
Article Unimproved land subject to Vacant Residential Land Tax from 1 January 2026 Effective 1 January 2026, Vacant Residential Land Tax (VRLT) will apply to unimproved land in metropolitan Melbourne that has remained undeveloped for five consecutive years or more (as of 31 December of the preceding year).   The Victorian Government has released Treasurer’s guidelines outlining limited circumstances where the Commissioner may exercise discretion to exempt landowners from VRLT if construction has not commenced due to acceptable reasons.  What is VRLT and how has it […] 16/12/2025
Article ATO Draft Determination TD 2025/D3: New guidance on when ancillary funds ‘provide a benefit’  On 12 November 2025, the ATO released draft Taxation Determination TD 2025/D3, offering the first detailed guidance on when ancillary funds are considered to ‘provide a benefit’.  The draft provides the first comprehensive guidance on when private and public ancillary funds ‘provide a benefit’ under the Taxation Administration (Private Ancillary Fund) Guidelines 2019 and the Taxation Administration (Public Ancillary Fund) Guidelines 2022 (collectively, the Guidelines).  […] 15/12/2025