Insight

Tax

How to take CGT sting from assets bequeathed to a foreign resident

When someone overseas inherits from a will, other beneficiaries can end up footing the tax bill.

26 May 2023 • By Leigh Adams

more from insight

Business

Why safety-first budget yields bonanza of questions

There were few surprises and the cautious support measures for small business are short on detail.

19 May 2023 • By Robyn Jacobson

Regulation

Why cashless gaming would be an unwise all-in wager

Moves to mandate electronic payments could simply push money laundering and problem gambling elsewhere.

12 May 2023 • By Joseph Vitalone

Super

Budget and super: The good, the bad and the ugly

The Treasurer delivered a mixed bag of measures for superannuation this week.

12 May 2023 • By Michael Davison and Richard Webb

Tax

How to adopt a risk-free approach to s100A

The ATO’s position on trust distributions suggests a number of possible approaches but – in the second article on the...

05 May 2023 • By John Jeffreys

Tax

How to plot a path through the s100A minefield

When it comes to trust distributions, the buck stops with accountants. In the first of two articles, here’s an outline...

05 May 2023 • By John Jeffreys

Technology

How AI opens the doors of automation

Accountants are waking up to the potential of AI and, like it or not, there’s no turning back.

28 April 2023 • By Fiona Dixon

Super

Employee or contractor? It all comes down to the delivery

The recent decision in the Jamsek case clarifies when a contractor is an employee for the purposes of superannuation...

28 April 2023 • By Bryce Figot and Daniel Butler

Tax

How to avoid CGT on deceased estate property

Claiming full main residence exemption relies on a range of conditions being met.

21 April 2023 • By Suzanne Jones

Business

How to raise capital without a trip to the bank

Small businesses might be getting the cold shoulder from traditional lenders, but there are other options worth...

21 April 2023 • By Angus Sedgwick

Technology

How data hoarding magnifies the risk of a hack

Financial institutions have a responsibility to keep tabs on customer information and move on from a “more is more”...

14 April 2023 • By Alyssa Blackburn

Tax

Inefficient, complex FBT regime ripe for overhaul

With its archaic provisions and heavy compliance burden, fringe benefits tax desperately needs modernising.

14 April 2023 • By Robyn Jacobson

Regulation

How demise of peak indebtedness rule resets clawback amounts

The High Court has abolished a convention that allowed liquidators to maximise the potential of unfair preference...

06 April 2023 • By Trevor Withane

Business

Cracks in construction won’t be filled by home owners warranty

Collapses in the industry highlight structural weaknesses, but there were danger signs in the data and so it’s time...

06 April 2023 • By Eddie Senatore

Regulation

How NSW test case adds up for builders about to pull the pin

Construction companies can now be more confident that appointing an administrator will lead to a successful outcome.

31 March 2023 • By Trent Devine and Michael Terry-Whitall

Business

How SMEs can protect and survive through volatile times

A trio of steps that can make all the difference to businesses when money gets tight.

31 March 2023 • By Cynthia De Vera

Business

How delays become the weak spot in any building project

Bad weather, supply disruptions or design changes can sink a builder’s bottom line.

24 March 2023 • By Eddie Senatore

Tax

How DPNs can haunt directors even when a company is defunct

ASIC might have deregistered the business, but its tax debt remains on the radar of the ATO.

24 March 2023 • By Mervyn Kitay