Insights
Practical writing on tax
Notes on property tax, tax governance, privately owned groups, and how technology and AI are changing the tax profession.
The Tax Practitioners' Code
A plain-English guide to the Code of Professional Conduct for registered tax and BAS agents — 24 practical duties across honesty, independence, confidentiality, competence and professional responsibility.
Building a Tax Governance Framework: A Practical Guide for in-house Tax Managers
A six-step roadmap for in-house tax managers asked to design and implement a tax governance framework from the ground up.
Payday Super Is Not a Timing Change - It Is a System Redesign
Payday Super turns a point-in-time super payment into a continuous lifecycle of calculation, validation and correction — a system redesign, not just a tighter deadline.
Why the PAYG instalment problem is not really a calculation problem
The weakness in the PAYG instalment system is not the calculation method — it is a behavioural and incentives problem around cash flow.
The Federal Budget Quietly Confirmed the Direction of Tax Administration: Real-Time, Embedded, and System-Driven
Beyond the headline reforms, the Budget points to a redesign of tax administration — from retrospective annual reporting toward real-time, software-administered compliance.
The Federal Budget's Trust and CGT Reforms Signal a Structural Shift in Australian Tax Policy
The proposed reforms to discretionary trusts, capital gains tax and negative gearing point to a structural shift in how Australia taxes capital, private wealth and investment structures.
I do not think AI will follow the Google and Meta playbook
AI embedded in financial platforms is moving closer to decisions, not just data — which makes the real question one of governance, not advertising.
AI Will Not Replace Tax Practitioners, But It Will Change What Makes Them Valuable
As AI takes over recall and first-pass analysis, the value of a tax practitioner moves from knowledge toward judgment, design and governance.