The official Terms of Reference for the Cardigan Design Sub-Committee: purpose, scope (brown, with sleeves), membership, key risks and deliverables.
The Cardigan Imperative
Team, I want to take a moment to unpack something mission-critical. Going forward, we need to stand up a cross-functional, gender-agnostic, age-fluid sub-committee to lean into the cardigan space.
People Doing the Work Need to Be in the Room
I read a line recently that has stayed with me: "People doing the work need to be in the room." It is a simple idea. In international trade, it is still not how many meetings run.
Tougher tobacco laws
The Combatting Illicit Tobacco Act 2026 lifts maximum penalties to 15 years' jail and fines of up to 30 times the duty evaded. But courts rarely go near the maximum, and criminals treat fines as a cost of doing business.
The ATO's software royalty ruling may contain a customs impact
On 4 September the ATO finalised TR 2026/2, its view on when cross-border software payments are royalties subject to withholding tax. Importers of physical goods should also look again at their customs values.
Trade Security: The Tech Disconnect Threatening Australian Ports
The ABF has uncovered widespread use of counterfeit vehicle import permits. It exposes a gap in how our border systems talk to each other, and a single trade window could close it.
Biosecurity: how is the system performing?
My view on how Australia’s biosecurity system is performing, and two practical ways it could be improved: better evidence on container condition at packing, and more consistent training for DAFF officers.
Accountability Cannot Be Automated
There is a quiet pressure building across our profession. Customs brokers are being pushed — with increasing urgency — toward automation, digital platforms, and AI-driven workflows.
Related Parties and Transfer Pricing
Probably one of the most common reasons that Transaction Value is rejected in an import transaction is where the importer and exporter are related to each other and this has an impact on the price.
USA De Minimis provisions no longer in effect
De minimis is a Latin term, which literally translates to "of the smallest". In the context of international trade, it refers to a provision allowing shipments below a specified value to be imported duty free and with minimal or no…