Assuming last is required, the following 4011 results were found.

  1. Bendel decision could spur ‘legislative tinkering’ from government

    could intervene on taxation issues relating to unpaid present entitlements and corporate beneficiaries. In September last year, the Administrative Appeals Tribunal in Bendel v FCT [2023] AATA 3074 determined that an unpaid present entitlement (UPE)...

  2. November SME pulse records slight downtick: ASBFEO

    dip in the business environment. This month, the ASBFEO pulse dropped 0.1 per cent, the ninth consecutive fall over the last 12 months, resulting in a total decline of 1.4 per cent. Ombudsman Bruce Billson said the fall represented a levelling out...

  3. 70% of female business leaders struggle to obtain funding

    why we made a $500 million commitment to back more women in business,” she said. “Since we announced the commitment in March last year, I am proud that we’ve injected over $274 million of capital to support female entrepreneurs, helping more than 726...

  4. Small business laments deferral of instant asset write-off measure: COSBOA

    instant asset write-off (IAWO) to 30 June 2025 was removed from the Responsible Buy Now Pay Later and Other Measures Bill last week in parliament before it was passed by both houses. The government plans to reintroduce the IAWO measure, which was...

  5. SME cash flow confidence for 2025 is on the rise, Zoho reveals

    were struggling as 80 per cent had been forced to increase prices based on operational costs and interest rates over the last year. Aside from continued challenges, almost half of Australian small businesses have forecasted their cash flow levels to...

  6. 2024: The year in review

    pay period to which the payment relates. The rate increases again on 1 July 2025 by 0.5 per cent to 12 per cent. This is the last currently legislated increase in the rate. Changes to foreign resident capital gains withholding rules Under legislative...

  7. SME owners must engage ‘exit planning’, says William Buck

    a business is in the best position to go to market. So, the fact that only three in 10 have had their business valued in the last three years is quite alarming,” he said. “Most business owners can alleviate their biggest concern when selling and receive...

  8. Survey flags technology as top business challenge for 2025

    the list, given that unemployment is still at historically low levels,” he said. “The large increase in migration during the last two years will have played a part in businesses feeling they can meet their staffing needs, and there may be some...

  9. CSLR blowout to 'further decimate financial advice sector', says CPA

    and the SMSF Association have both welcomed the government's announcement of a review into the Compensation Scheme of Last Resort after recent data revealed more than a threefold increase in the industry funding required. Reports suggest that financial...

  10. Coalition slams GIC deduction changes as ‘brazen cash grab’

    opportunity.” The bill to implement the measures was referred to the Senate Economics Legislation Committee in late November last year, with the committee handing down its report last week. The Senate committee said the changes to GIC and SIC deductions...

  11. Government to protect Aussies with ‘ironclad’ scam laws

    has passed “the world’s toughest” anti-scam laws to prevent Australians from being an easy target for scammers. On Thursday last week, Financial Services Minister Stephen Jones revealed the government had legislated anti-scam laws to reinforce the cyber...

  12. SMSF sector cautiously optimistic Div 296 battle has been won

    to MPs and senators about why this tax is unfair, unprecedented, and unnecessary.” Panagis said that with Parliament's last sitting day before the 25 March budget now concluded, time is running out for the government to pass the bill before the next...

  13. Anti-money laundering rules ‘inflexible’ for sole practitioners, small firms

    Following the passage of the Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) amendment bill in November last year, AUSTRAC is updating the Anti-Money Laundering and Counter-Terrorism Financing Rules Instrument 2007 (No.1). In December...

  14. Political interest in overhauling tax residency laws has ‘disappeared’, says specialist

    paper with a proposal for modernising individual tax residency. Despite the consultation paper, Messner said neither of the last two governments have viewed addressing the tax residency rules for individuals as a priority. “It doesn’t feel like there’s...

  15. SMSFA says it is time for government to take Div 296 ‘off the table’

    with industry on a solution to the problem the government is trying to solve. This is all that we’ve been saying over the last few years.” Burgess said the SMSFA has been a “thorn in the side of the government” since the tax proposal was released and he...

  16. ASIC pledges to continue online scam blitz

    accountable for their scam detection and response practices.” ASIC also outlined in its recent report that in the last six months of 2024, investigations had been increased by 31 per cent to 109 new investigations, commenced 15 new court actions and...

  17. ATO issues draft determination on dodgy circular financing schemes

    following the emergence of a tax avoidance scheme involving the early-stage investor tax offset. In a taxpayer alert issued last year, the ATO explained that the scheme promoted involves an investment opportunity in a start-up company. The scheme...

  18. High taxes, regulation burden driving Aussie start-ups offshore, says tax specialist

    currently being taxed. "Australia has very high income tax rates. Given the changes that have occurred in the world over the last 100 years with capital becoming more productive than labour, it's probably not the best idea to tax labour heavily." "We...

  19. Governance frameworks key to business triumph, accountant says

    take any form, but is crucially important for reminding you to keep on top of important things, like when authorities were last delegated, who holds responsibility for certain tasks and when certain elements were last reviewed,” she said. “The idea of...

  20. CPA Australia calls on government to revamp ‘bleak’ SME landscape

    average of 71 per cent. Additionally, Australian small businesses were also the least likely to increase their headcount last year, with only 9 per cent having created new jobs, while 33 per cent grew their workforces. Ord said this was a “worrying...