From pointonpartners.com.au: Key developments in taxation law up to mid-May include comments from the Deputy Commissioner on the Bendel decision, which underscores the ATO’s ongoing stance on UPEs pending a High Court decision.

A NSW tribunal ruled that a taxpayer did not qualify for the primary production exemption as the dominant purpose of the land was wine production, not grape cultivation.

The ATO is increasing scrutiny on work-related expenses and has highlighted specific outrageous claims that were denied, emphasizing the need for claims to closely relate to income-earning activities.