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

  1. Division 7A and Bendel: complete clarity or a 16 year journey far from over?

    judicial authority in earlier phases of the case, and indeed arguably universally by specialist advisers for at least the last 16 years. The harsh reality for taxpayers and their advisers While the decision undoubtedly provides a moment of clarity, its...

  2. CGT reform: is Australia penalising entrepreneurs?

    years. Under the new rules, the $1 million cost base would be indexed for inflation. Using actual inflation figures from the last 20 years, the indexed cost base would have grown to approximately $1.65 million. When the business is sold, an investor...

  3. The Indemnity Gap Most Accounting Firms Miss

    Partner, Not Just a Broker Accountants spend their careers protecting other businesses - their own practice is usually last on the list. ii-A is the specialist saved under 'Insurance' in your phone, working with firms that have grown, evolved and built...

  4. ‘Policy failure’: accountants needed to close the retirement advice gap, says IFPA

    financial advisers has been falling since 2019, with respondents to a recent FAAA survey saying the Compensation Scheme of Last Resort (CSLR) levy will accelerate adviser exits. According to the Financial Advice Association Australia (FAAA), there has...

  5. FAAA and NTAA on proposed treasury amendment

    the professional associations have both made recommendations addressing the potential impact on taxpayers. Ahead of the last scheduled public hearing as part of the Australian Parliamentary inquiry on the Treasury Laws Amendments (Tax Reform No. 1) Bill...

  6. ATO updates myGov linking process to combat fraud

    make it easier for [clients] to link their myGov account to the ATO and provide stronger account security,” the ATO said. Last year, the ATO released its 2025 Fraud and Corruption Control Plan, implementing its fraud and corruption framework through a...

  7. Small businesses pushed to pay for alternative super services

    Clearing House (SBSCH) will be switched off for all users, removing their ability to make payments and view records. Last quarterly payments due on 28 July cannot be submitted through the SBSCH, nor can tax deductions for the 2025–26 financial year....

    • Type: Article
    • Author: Carlos Tse and Naomi Neilson
    • Category: Business
  8. The cost line your manufacturing clients can't see

    Here's what that actually looks like in practice: a question the client can't answer, attached to a number. When was the last compressed air leak survey? If the answer is never, or nobody can remember, the DOE's 20 to 30 per cent band is the realistic...

  9. SMEs embrace AI and growth despite economic pressures

    employment growth among established SMEs also remained robust at 8.4 per cent, outpacing the rate recorded at the same time last year. Keene said the figures highlighted SMEs' ability to remain agile, balancing growth opportunities with ongoing cost...

    • Type: Article
    • Author: Matthew Taylor
    • Category: Business
  10. Government urged to revise $6m maximum net asset value with CGT reforms

    concessions on the sale of their business or a business asset, and it currently is not indexed for inflation. Indeed, it was last increased from $5 million to $6 million as part of the 2007 small business tax changes, which means it has remained broadly...

  11. Accountants must look after themselves against ‘whiplash’ of tax reforms

    optimal service levels and personal wellbeing. Almost from the moment Treasurer Jim Chalmers delivered the federal budget last month, it was dubbed the ‘tax advisory budget’. The fundamental shifts in how the Australian government intends to tax wealth...

  12. Controversial CGT changes clear both houses of parliament

    on start-up businesses and investment in innovation. Treasurer Jim Chalmers announced adjustments to the budget measures last Thursday to address concerns about their impact on start-up and small businesses more broadly. The government announced it...

  13. Accountant seeks to overturn TPB findings in tribunal review

    the Administrative Review Tribunal for a review of the findings by the TPB. The TPB published allegations against Ristevski last month, alleging that he had contravened the Tax Agent Services Act 2009 (TASA) by providing tax agent services unlawfully....

  14. ATO audit recommends SME debt collection targets

    Previously, in its Practice Statement Law Administration PS LA 2011/6, the ATO said: “We are not resourced to chase every last dollar of revenue payable under the law. This means that we are required to make intelligent choices about what compliance...

  15. Corporate Accountant Awards 2026 launches

    Awards recognises the exceptional dedication of in-house accountants across Australia. This awards program, which first ran last year, recognises and celebrates the fundamental role of finance teams and recognises the contributions of corporate...

  16. Tax planning 101: when accountants fail to get the basics right for themselves

    in his wider group of controlled companies and trusts. In a stark warning for advisers and taxpayers alike, and as reported last week by Accountants Daily’s sister brand, Accounting Times, the decision in Larmar v Commissioner of Taxation [2026] FCA...

  17. First Nations taxpayers invited to shape ATO review

    proving identity. “Aboriginal people were moved around or may not necessarily have the same phone number that they had the last time they engaged with the ATO,” Rust said. In addition, Rust said some Indigenous people have relied on financial...

  18. What you need to know before your client buys commercial property in super

    are not, it is far better to know before the client has committed. The finance takes longer than the contract allows The last one is about time, and it catches people who are otherwise well organised. Arranging finance inside an SMSF takes longer than a...

    • Type: Article
    • Author: Nadine Connell, Commercial Finance Broker, SMSF lending, Smart Business Plans
    • Category: Tax
  19. Joint bodies say employers are ‘set up to fail’ in Payday Super regime

    relies heavily on administrative tolerance rather than legal certainty and have called for sweeping changes. In a submission last month, joint accounting bodies called for transitional relief for the Payday Super (PDS) legislation that commenced on 1...

  20. Managing client anxiety about when to lodge tax returns

    cast on entity structuring/trusts/CGT for small business owners. And this is aside from the many ATO PCGs run through in the last few years (effectively changing precedent/interpretations/rules without actually changing any laws – flying under the...