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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
06 April 2023 • By Eddie Senatore
Regulation
How NSW test case adds up for builders about to pull the pin
31 March 2023 • By Trent Devine and Michael Terry-Whitall
more from insight
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
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
