The ATO has reminded that it is closely scrutinising work from home expense claims, particularly where taxpayers incorrectly claim occupancy expenses such as rent or mortgage interest. The ATO notes that employees are generally not entitled to claim occupancy expenses where they choose to work from home, even if they live a considerable distance from their employer's workplace. To claim occupancy expenses, a taxpayer must be able to demonstrate that they incurred the expenses

The Federal Court in Ostwald v Commissioner of Taxation [2026] FCA 868 considered whether the directors were personally liable for director penalties in relation to superannuation guarantee charge payable by the company. Of note is the fact that the company did actually make payments for the relevant superannuation guarantee, however the payments were paid late in respect of the quarters ended September 2016, 30 December 2016 and 31 March 2017. In fact, the payment for the