Assuming last is required, the following 4044 results were found.

  1. How accountants can help owners build businesses that investors want to buy into

    shift focus from what happened to what’s possible Most owner–accountant conversations still revolve around what happened last year. Necessary? Yes! But not enough when valuation depends almost entirely on the future. I’ve found that once owners can see...

  2. ‘Nothing new’: Tax experts weigh in on ATO’s PCG 2025/5

    released a final practical compliance guideline on the personal services income rules and the application of Part IVA. Late last week, the ATO published the final practical compliance guideline for personal services businesses and Part IVA of the Income...

  3. A reminder: The super powers of SMSFs do not extend to enabling early access

    deterrence to impose penalties) and relevantly confirmed as follows: 1. funds in an SMSF are not to be used as a lender of last resort (see Smith v Federal Commissioner of Taxation [2011] AATA 563); 2. it is not unreasonable to tax a superannuation...

  4. ‘Same job, same pay’ case could turn ATO outsourcing on its head, recruiter says

    lodged by an ATO phone operator could upend the agency’s use of contract phone workers, a recruitment specialist has said. Last week, the Fair Work Commission (FWC) held a preliminary hearing for a ‘same job, same pay’ case lodged by an ATO phone line...

  5. Success and happiness: The real gift to accounting firm coaches

    about how it feels. You know, we can ask our clients for example, how does it feel to earn four and a half times as much as last year, or in their entire life,” she said. “What does that even feel like? It’s not that I like tracking the numbers. I just...

  6. Bumper part 2: what to look out for in 2026

    anti-money laundering and counter-terrorism financing (AML/CTF) obligations for accountants starting 1 July 2026. Late last year, the ATO signalled it would be toughening its stance on unpaid taxes and superannuation, increasing the number of director...

  7. ASIC pledges regulatory simplification for small businesses

    regulatory simplification program. At the Small Business Association of Australia (SBAA) International Small Business Summit last week (5 December), ASIC commissioner Kate O’Rourke shared the regulator’s plans to bolster the small business community....

  8. ATO shifts penalty remission requests online to improve consistency

    tax agents in this review. Agents are reporting an increasingly poor experience with the ATO’s agent phone line over the last two years, citing inconsistent advice and a lack of suitably skilled staff. This is contributing to a general feeling of not...

  9. CA loses membership for misappropriating $289k from social housing trust

    using the company credit for personal expenses, including flights and Uber Eats. In an August decision published by CA ANZ last week, the New Zealand Institute of Chartered Accountants (NZICA) revoked the membership of accountant Ilaissane Atiola after...

  10. Tax reform: A story of bluster, bulldust and bedlam

    The moment someone from one side dares to raise a desired reform, or the media pounces on them like with that skirmish last year over negative gearing, the other side hits the relevant launch button. A whirlwind of media hysteria follows: wild claims,...

  11. Accountants Daily’s top 10 podcast episodes of 2025

    of technical expertise and personal experience. After losing his own business more than 20 years ago, Hank spent the last two decades helping business owners across Australia avoid the same fate. In this episode, Hank shared what business owners and...

  12. Your recap of accounting tech developments in 2025

    data across the Ignition platform. It’s a great use of aggregated anonymised data for benchmarking fees. I’ve spent the last couple of months updating the sixth edition of Xero for Dummies. While there have been some updates to the Xero dashboard and...

  13. SBR misconceptions, rising DPNs, and what’s next for small business directors

    Understand DPN implications and act before notices escalate. Conclusion Restructuring should be a proactive strategy, not a last resort. It’s critical to seek expert advice to navigate the evolving compliance landscape.

  14. Treasury opens consultation for Div 296 just in time for Christmas

    super tax bill period just in time for the holiday season, giving stakeholders until 16 January to respond with feedback. Last Friday (19 December), Treasurer Jim Chalmers released updated draft legislation for his Division 296 super tax, which was...

  15. SMC pushes back on inclusion of APRA-regulated super funds in CSLR

    (SMC) has urged the government to rethink its plan to include APRA-regulated super funds in the Compensation Scheme of Last Resort (CSLR) levy, arguing it would place undue burdens on members who had “nothing to do” with financial misconduct. The CSLR...

  16. Court clears way for TPB to deregister Ballarat tax agent after fiduciary breaches

    of fiduciary breaches has failed to secure a stay of TPB proceedings seeking to revoke his registered tax agent status. Last Friday (2 January), the Administrative Review Tribunal (ART) declined to grant a stay in Tax Practitioners Board proceedings...

  17. US-based autism and ADHD diagnostic firm wins $822k RDTI refund

    early diagnosis of autism and ADHD has secured an $800,000 tax refund for its research activities in Australia and abroad. Last Thursday (8 January), US-founded diagnostic platform BlinkLab revealed it had received an $822,205 R&D tax incentive (RDTI)...

  18. Former Labor ‘rising star’ fails to overturn penalties following alleged tax evasion

    to overturn amended tax assessments stemming from almost $4 million in undeclared income amid tax evasion allegations. Last Wednesday (7 January), the Administrative Review Tribunal declined to overturn amended tax assessments and penalties applied to...

  19. CA ANZ gives financial fitness tips for New Year’s resolution season

    said. “If you can’t see it, you can’t spend it. Automating this process makes your life easier now and in the long run.” Last but not least, CA ANZ urged Australians to seek advice from their chartered accountant to stay on top of all the latest...

  20. NTAA flags potential revised Div 296 tax implications

    year.” The revised proposal also contained transitional arrangements to ensure that an individual who passed away before the last day of the 2027 income year would not be liable to pay Div 296 tax for that year, whereas the original proposal stated...