Insight

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

more from insight

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

Business

How builders buckle under the weight of work in progress

Proper accounting procedures can help measure the true cost of completing a job.

17 March 2023 • By Eddie Senatore

Technology

Why we need to talk about ChatGPT

Compelling, perhaps, but how novel is the technology behind everyone’s favourite AI bot?

17 March 2023 • By Chris Hutchins

Tax

Why you’ll need to watch the clock when you WFH

The ATO’s revised fixed rate method for expenses requires rigorous time-keeping records.

10 March 2023 • By Robyn Jacobson

Business

How accountants are ideal hubs in finance circle of influence

Clients value tax professionals who act as linchpins in a network of advice, audit, law, insurance and super...

10 March 2023 • By Brian Pillemer

Regulation

Why imminent money laundering laws mean it’s time to scrub up

Get ready now for updated rules that will align Australia with global best practice.

03 March 2023 • By Ches Rafferty

Business

Why employee share schemes need to keep one eye on tax

Designed appropriately, an ESS can help align the interests of the employer and staff.

03 March 2023 • By Jeremy Makowski