Insight

Business

Why it pays to seek out the true value of intangibles

Most valuations shine a light on fixed assets but fail to put a realistic price on patents, trademarks, copyright and...

25 November 2022 • By Tyler Capson

more from insight

Technology

Why visual data delivery is essential for key insights

In our recent survey, less than 1 in 10 practices strongly agree that they are using their client and practice data to...

16 November 2022 • By APS Software

Technology

Five critical lessons from the increase in cyber crime

Straightforward steps can minimise the risks that no one can afford to ignore.

14 November 2022 • By Gerard Mondaca

Business

Are you the ‘average accountant’? Census data gives up its secrets

The Benchmarking Group has mined the latest tranche of census data for the rich seams of information it holds about...

11 November 2022 • By Julia Thomson

Regulation

Excessive ATO assessment? Know your rights to object

As more resources are directed at compliance, tax disputes are likely to rise and the burden of proof is on the...

11 November 2022 • By Jeremy Makowski

Tax

Why the devil lurks in budget detail

The budget was framed as a reset of fiscal policy by Labor, but the government gave a wide berth to tax reform and had...

04 November 2022 • By Robyn Jacobson

Tax

What does the Minerva case mean for trust distributions?

The Federal Court upheld the ATO’s view that there was an anti-avoidance scheme at work.

04 November 2022 • By John Jeffreys

Regulation

Why clients need a warning over ‘fringe’ tax advice

The AAT upheld a penalty for reckless behaviour in following seminar advice on work deductions.

28 October 2022 • By Rebecca Morgan

Regulation

When excessive discretion can imperil a trustee

A recent case casts further doubt on a trustee’s discretion to distribution income, with implications for every trust.

28 October 2022 • By Jeremy Makowski

Super

How to avoid the traps in TPD claims through super

Arriving at the optimal choice for disablement insurance can be a complex affair, with both pitfalls and opportunities.

21 October 2022 • By Brian Pillemer

Regulation

For real, accountable feel-good, the buck stops with finance

Accountants are the obvious choice to oversee environmental, social, and governance factors.

21 October 2022 • By Claudia Pirko

Regulation

Timely review of Taxpayers’ Charter a chance to modernise

The document that outlines the rights and obligations of taxpayers will benefit from an update — and more widespread...

14 October 2022 • By Robyn Jacobson

Technology

How to spot a dodgy invoice every time

Putting in place five simple procedures to track, check, and match crucial details will leave fraudsters with fewer...

14 October 2022 • By Gerard Mondaca

Tax

With 100A, the ATO has zoned us out

The use of colour codes to classify trust distribution arrangements allows the tax office to dodge tricky issues of...

13 October 2022 • By John Jeffreys

Tax

BBlood decision casts doubt on 100A draft ruling

The latest judgement to involve a view of ordinary family or commercial dealing “appears inconsistent” with the ATO’s...

07 October 2022 • By Jeremy Makowski

Business

Let’s get digital when it comes to annual reports

The rest of the world is moving away from our long, indigestible documents towards easy-to-analyse digital statements.

07 October 2022 • By Simon Grant

Tax

What BBlood Enterprises case means for s100A

Last month’s court decision had more to say about “ordinary family or commercial dealings” in trust distributions.

05 October 2022 • By Philip King

Appointments

During this skills shortage, what do accountants really want?

Money, for sure, and perks but also autonomy and a positive work culture.

04 October 2022 • By David Francis