Insight

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

more from insight

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

Tax

How testamentary trusts can take the sting out of tax

For beneficiaries incurring high personal tax rates, the significant savings possible make them an attractive option.

24 February 2023 • By Suzanne Jones

Business

How to build a bridge between advice and accountancy

For the best interests of clients, their financial advisers and tax professionals need to have a meaningful...

24 February 2023 • By Nik Lal

Super

What an SMSF must do as reporting deadlines loom

Financial and operating statements, member documents and an audit add up to a long list of tick boxes for trustees.

18 February 2023 • By Mark Chapman

Tax

How the Guardian AIT decision gives Part IVA sharp, nasty teeth

Applying the general tax avoidance provision has become subject to nothing more than a decision of the Commissioner.

17 February 2023 • By John Jeffreys

Tax

What the Guardian case tells us about following advice

The court’s view differs from the approach of the ATO in its s100A ruling.

10 February 2023 • By Andrew Gardiner

Technology

Why your multinational band must all play in tune

An efficiency dividend awaits groups that invest in automated intercompany financial management.

10 February 2023 • By Claudia Pirko

Tax

How the Guardian case shines a light on reimbursement agreements

In a seminal decision about how s100A applies to trust distributions, the Federal Court rejected the ATO’s position.

08 February 2023 • By John Jeffreys

Tax

Where the Guardian appeal was won and lost

The court’s decision highlighted the differences between s100A and Part IVA.

08 February 2023 • By Jeremy Makowski

Tax

Why concerns linger over s100A final ruling

The ATO improves its guiding documents on trust distributions, but too much remains uncertain.

03 February 2023 • By Robyn Jacobson

Super

Why you need an A-Z of super contributions for the new year

As clients make fresh resolutions to save more for retirement, make sure you understand the rules regarding...

02 February 2023 • By Graeme Colley

Business

Why a business budget should be top of your new year resolutions

Basic cost and revenue calculations help keep an operation on track and make planning easier.

27 January 2023 • By Sonia Gibson

Technology

Why CFOs must be five-star generals in cyber-security arms race

Defence of IT systems and data should go hand-in-hand with stringent financial controls.

27 January 2023 • By Gerard Mondaca