Insight

Tax

The curious case of Mrs Bowerman

A recent AAT decision has examined the threshold test in the Myer Principle and how it relates to the acquisition of a...

23 February 2024 • By Miranda Brownlee

more from insight

Super

Why payday super offers a timely chance to close the gap

Revisions to ensure prompt payment for workers and appropriate penalties for employers have been a long time coming.

09 February 2024 • By Robyn Jacobson

Business

Why AI, mergers and advisory add up to cautious optimism

The accounting industry changes slowly but data reveals unmistakable trends and a positive outlook.

09 February 2024 • By Julia Thomson

Tax

Why crypto treads an uncertain path through tax minefield

The taxation of digital assets used for lending and borrowing would benefit from clear-sighted guidelines.

02 February 2024 • By Jeremy Makowski

Appointments

Why cloud tech and AI hold the keys to attracting talent

Small firms must bite the bullet on technology because migration alone will fail to solve the chronic skills shortage.

02 February 2024 • By Shane Maher

Super

How CGT rules spur small business owners to boost their super

A range of concessions encourages someone selling a small business to add the proceeds to retirement savings.

25 January 2024 • By Peter Bardos

Regulation

The year professional bodies saw red

Members berated “bloated” CA ANZ and CPA Australia for failing to live within their means.

16 January 2024 • By Philip King

Business

The year the accountant shortage got worse

Hurdles to skilled migration and people departing the field without being replaced by new entrants have forced the...

15 January 2024 • By Christine Chen

Regulation

The year that tax crime didn’t pay

Long jail terms for the core conspirators in a huge payroll scam highlighted a big win for the ATO’s Serious Financial...

12 January 2024 • By Philip King

Tax

How Victoria widens its land tax horizons

Changes to the regime in the state last year expand levies on vacant land and prohibit contracts that seek to pass on...

12 January 2024 • By Jeremy Makowski

Business

The year of workplace law upheaval

Parliament, the Fair Work Ombudsman, unions, employees and employers alike grappled with the ever-complex Fair Work...

11 January 2024 • By Christine Chen

Appointments

The year of shakers and movers

Turnover among tax professionals runs hot, but it’s nothing compared to the revolving doors at the RBA, ATO, CPA...

10 January 2024 • By Philip King

Technology

The year accountants met AI

Whether it’s for better or worse, one thing is certain – ChatGPT and its ilk have irrevocably changed the industry.

09 January 2024 • By Christine Chen

Tax

The year the ATO came out on top – again

Tax Office decisions make a difference to the day-to-day running of every practice, so it's little wonder whatever it...

08 January 2024 • By Philip King

Business

The year that rocked foundations of big 4

Fix the guardrails and carry on seems to be the approach of PwC, but its tax secrets scandal has changed the game...

05 January 2024 • By Philip King

Tax

More questions than answers in code of conduct revisions

In the second part of her review of the year, Robyn Jacobson looks at state taxes, MYEFO, and the changing rules on...

05 January 2024 • By Robyn Jacobson

Business

How the Closing Loopholes Bill changes the employment landscape

Small businesses need to assess the impact of stronger worker protections and a more regulated environment.

04 January 2024 • By Ben Thompson

Technology

The year cyber chickens came home to roost

A national strategy to head off hacking should hit its stride this year, but digital security looks certain to remain...

04 January 2024 • By Philip King