Learn through insight

Consultation on the exposure Bills is open until 24 September 2026. Affected gas market participants should review the Exposure Bills and consider engaging with the consultation process, as well as continuing to monitor for additional detail and information sessions.

The Commissioner of Taxation (the Commissioner) has now finalised his taxation ruling on the application of Royalty Withholding Tax (RWHT) to cross-border software intermediation arrangements. Taxation Ruling TR 2026/2 (the Ruling) replaced draft Taxation Ruling TR 2021/D4.

Across Australia, courts and tribunals continue to develop jurisdiction-specific approaches regarding the use of generative AI in litigation. Practitioners and litigants must be mindful of these differences to manage the risks associated with generative AI use.