Insight

Tax

Lessons from the landmark Cheung case

The recent decision, Cheung v Commissioner of Taxation, reaffirms the principle that familial gifts, when...

12 December 2024 • By John Jeffreys, John Jeffreys Tax

more from insight

Technology

Latest tech updates for the accounting space

A recap on all the developments, new software features and industry events that happened over the third quarter.

06 December 2024 • By Heather Smith, ANISE Consulting

Business

The tax implications of Christmas parties, gifts and donations

Christmas is just round the corner and with it comes the Christmas party season. But what are the tax implications of...

02 December 2024 • By Mark Chapman, H&R Block

Business

Stark reminder: original trust deeds matter

As specialist advisers generally understand, one of the key – if not the key – trustee duties of any form of trust is...

15 November 2024 • By Matthew Burgess, View Legal

Technology

Embracing the AI revolution

While the term ‘artificial intelligence’ may conjure up dramatic images, it offers practical applications such as...

15 November 2024 • By Olivia Long, SMSFAI

Business

Why the strategic advice of accountants is vital for SMEs in 2024

SME performance data reveals the significant value and guidance that accountants provide their SME clients ahead of...

08 November 2024 • By Paul Robson, MYOB

Business

40 years in the tax profession

In the second part of this series, John Jeffreys explores what has changed in accounting over his 40 years in the...

01 November 2024 • By John Jeffreys, John Jeffreys Tax

Tax

Client dob-in provisions to spur disengagement considerations

There is some debate about how frequently tax practitioners (tax agents and BAS agents) may need to consider the...

01 November 2024 • By John Jeffreys, John Jeffreys Tax

Tax

Is renting out a room in your home taxing?

Renting out a room in your home may seem innocuous but can result in some unexpected tax outcomes for those who are...

31 October 2024 • By Robyn Jacobson, The Tax Institute

Regulation

Opportunity to rectify problematic PSI rules slipping past

The submissions in response to PCG 2024/D2 only lightly address the major concerns surrounding the PSI legislation and...

25 October 2024 • By John Jeffreys, John Jeffreys Tax

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

Regulation

Uber Australia Pty Ltd v Chief Commissioner of State Revenue

While the Uber decision offers welcome guidance on the ambit of the payroll tax provisions, each case will ultimately...

18 October 2024 • By Jeremy Makowski, Coghlan Duffy Lawyers

Business

You don’t need a lot of time to create social media content

Creating social media content can be quicker than you think and can generate a steady stream of ideal clients if done...

14 October 2024 • By Natalie Lennon, Two Sides

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