Insight

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

more from insight

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

Technology

How decentralised finance has become a feast for hackers

DeFi, as it is known, has enabled large scale theft and money laundering adding up to billions of dollars.

20 January 2023 • By Kim Grauer

Tax

Three ways to solve all your s100A problems

The ATO’s approach to trust distributions was the biggest tax issue of 2022, but there are some clear ways through the...

13 January 2023 • By John Jeffreys

Super

Asset protection and SMSFs — a Tax Office warning

The ATO recently flagged material concerns with gift and loan back arrangements in relation to SMSFs.

13 January 2023 • By Matthew Burgess

Business

How to select the right business development coach

Focused coaching on soft skills such as communication and negotiation is vital to gaining momentum in a professional...

10 January 2023 • By Hans Morse

Tax

How to find the tax compliance model that fits

Tax compliance presents an increasing challenge for companies despite technology convergence and an increasing use of...

09 January 2023 • By Warren Dick

Technology

Time to load up for the threat-hunting season

While everyone is away cyber criminals can play, so ensure you check for signs of malicious activity.

06 January 2023 • By Niranjan Jayanand

Business

2023 crystal ball: Four things that will happen, and four that won’t

CPA Australia has gazed deeply into the future and come up with some predictions that just might come true.

06 January 2023 • By Gavan Ord

Tax

How 100A multiplies the compliance burden

The ATO’s trust distribution ruling comes with a whole raft of requirements for consultation and documentation.

05 January 2023 • By John Jeffreys