Insight

Business

40 years in the tax profession

John Jeffreys reflects on what has remained the same during his 40 years in the accounting profession despite some...

18 October 2024 • By John Jeffreys, John Jeffreys Tax

more from insight

Business

Involved in a PAF? Here’s why you need an auditor

If you’re familiar with private or public ancillary funds (PAFs and PuAFs respectively), you’re likely well-versed in...

10 October 2024 • By Naz Randeria, Reliance Auditing Services

Tax

Recent tax developments in the M&A landscape

The 2023–24 financial year has seen several tax developments with important structuring implications for cross-border...

04 October 2024 • By Dhanushka Jayawardena, Holding Redlich

Regulation

Amended version of section 15 still problematic for profession

The proposed changes to section 15 of the Code of Conduct instrument make some improvements to the former wording but...

04 October 2024 • By John Jeffreys, John Jeffreys Tax

Business

What do the disqualified entity rules mean for practices?

What do practices need to do now to ensure compliance from an HR perspective?

27 September 2024 • By Barbara Selmer-Hansen, Impact Business Consulting

Business

Necessary changes to the TASA Determination

In my August column, I wrote about the sweeping changes to the Code of Professional Conduct in the Tax Agent Services...

26 September 2024 • By Robyn Jacobson, The Tax Institute

Regulation

Is the Commissioner’s speech a turning point for the profession?

Rob Heferen’s recent speech at the Tax Institute suggests a positive shift in the way the ATO views the tax profession.

20 September 2024 • By Miranda Brownlee

Tax

Prohibition on fettering of trustee decision making not absolute

In holistic estate planning, the greatest strength of a discretionary trust (being the near absolute flexibility for...

13 September 2024 • By Matthew Burgess, View Legal

Tax

Lessons from the Oliver Hume decision for landlords

The recent decision, Oliver Hume Property Funds Diamond Creek Pty Ltd v Commissioner of State Revenue, has...

13 September 2024 • By Jeremy Makowski, Coghlan Duffy Lawyers

Technology

From Automation to Insights: Microsoft & Copilot AI for Smarter Accounting

Is your accounting firm equipped to stay competitive? Keeping up with tech growth is tough, but firms on Microsoft can...

13 September 2024 • By Kloud Connect

Business

RUOK with ageist hiring attitudes?

RUOK Day offers an opportunity to reflect on recruitment processes and how they can affect mental health.

11 September 2024 • By Sue Parker, DARE Group

Tax

What PCG 2024/D2 means for small businesses

Thousands of small businesses could be hit with higher tax following the recent ATO guideline.

06 September 2024 • By John Jeffreys, John Jeffreys Tax Pty Ltd

Super

Little progress on superannuation and other measures

Crucial time is passing as the industry waits to see whether laws will be passed to enact the proposed Division 296...

06 September 2024 • By Robyn Jacobson, The Tax Institute

Tax

The permanency of the permanent: The ‘vacant’ landholding provisions

Are interest costs incurred on borrowings for land acquisition deductible to an entity undertaking a property...

30 August 2024 • By Phillip London, TaxBanter

Regulation

Court decision offers clarity on varying trust deeds to remove an appointor

As the ubiquitously stated trust mantra confirms, it is critical to ‘read the deed’, particularly where an intended...

23 August 2024 • By Matthew Burgess, View Legal

Technology

Are Australian companies prepared for the US-led payroll compliance shift?

Over the next couple of years, major US companies will be experiencing a significant shift in employee compensation...

16 August 2024 • By Marcus Zeltzer, Yellow Canary

Regulation

Profession’s pyrrhic victory

While the delay to the controversial code changes may have given some relief to the industry, deeper issues...

09 August 2024 • By John Jeffreys, John Jeffreys Tax Pty Ltd

Technology

Breaking down the latest in accounting technology

Keeping abreast of what’s happening in the fast moving accounting technology space is like drinking from a fire hose....

09 August 2024 • By Heather Smith, ANISE Consulting