Assuming last is required, the following 4075 results were found.

  1. The key to raising responsible owners of wealth – part 2

    Last month we discussed the challenges of raising the next generation to ensure they are prepared for all that wealth provides. This month we will explore the principles and tools that can help find the balance between providing the next generation...

  2. New Asia-Pacific taxation taskforce announced

    tactics, increase tax transparency and help countries to tackle base erosion and profit shifting in the Asia Pacific. Last week, ATO Commissioner Chris Jordan hosted the 44th meeting of the Study Group on Asian Tax Administration and Research (SGATAR)...

    • Type: Article
    • Author: Michael Masterman
    • Category: Tax
  3. High Court decision to impact development tax arrangements

    A decision last week in the High Court of Australia will have implications for a large number of property development projects, according to Pitcher Partners. The High Court ruled in favour of the Victorian commissioner of state revenue in a case...

    • Type: Article
    • Author: Staff Reporter
    • Category: Tax
  4. ATO issues further guidance on non-commercial LRBAs

    on factors for consideration when determining whether the terms of a related-party loan are on a commercial basis. Late last week, the ATO released ATOID 2014/39 and ATOID 2014/40, which set out the ATO’s view that the non-arm’s length income (NALI)...

    • Type: Article
    • Author: Katarina Taurian
    • Category: Regulation
  5. HLB Mann Judd weighs in on SMSF minimum balance

    SMSF balance of less than $200,000 increasingly “feasible”, according to HLB Mann Judd. Speaking at a function in Sydney last week, HLB Mann Judd’s director for superannuation, Andrew Yee, said the minimum advisable amount needed to establish an SMSF is...

    • Type: Article
    • Author: Katarina Taurian
    • Category: Super
  6. Wealth firm hires from PwC, CBA

    firm has announced two key appointments, with the recruits coming from PwC and CBA. Koda Capital, which was established late last year by former CEO of JBWere, Paul Heath, and former CEO of MLC and NAB Wealth, Steve Tucker, has recruited Ben Andreou...

    • Type: Article
    • Author: Staff Reporter
    • Category: Business
  7. The future is bright for accountants and bookkeepers

    Looking back on the Year of the Horse last year, it’s clear that 2014 should have in fact been called the Year of the Cloud. The bounds of cloud technology were pushed in all directions by businesses in almost every industry — with one of the biggest...

  8. ATO second commissioner big winner in Tax Institute awards

    The Tax Institute has announced the winners of its annual Tax Adviser of the Year awards at a ceremony on the Gold Coast last night. ATO second commissioner Andrew Mills was named Chartered Tax Adviser of the Year while the Corporate Tax Adviser of the...

    • Type: Article
    • Author: Staff Reporter
    • Category: Tax
  9. Chartered accountant sentenced to jail

    a chartered accountant to 11 years in jail for his part in a $450 million tax fraud. Anthony James Dickson was sentenced last week to a minimum seven years' jail on two fraud charges. According to a Supreme Court judgement summary, the first was an...

    • Type: Article
    • Author: Michael Masterman
    • Category: Regulation
  10. Tax office provides clarification on LRBAs

    clarification from the ATO on whether two recent interpretive decisions will be applied retrospectively. In December last year, the ATO issued two interpretive decisions, ATO ID 2014/39 and ATO ID 2014/40, which confirmed that nil interest borrowing...

    • Type: Article
    • Author: Miranda Brownlee
    • Category: Tax
  11. ATO warns SMSFs on franking credits scheme

    against claiming franking credit benefits by channelling dividends from shares in private companies through SMSFs. The ATO last week issued taxpayer alert TA 2015/1 warning SMSF members against the practice. According to the ATO, this occurs when a...

    • Type: Article
    • Author: Staff Reporter
    • Category: Super
  12. IPA welcomes govt's small business package

    The Institute of Public Accountants (IPA) has applauded the government’s jobs and small business package, announced last week, calling it a huge step forward in driving small business innovation, productivity and growth. IPA chief executive officer...

    • Type: Article
    • Author: Staff Reporter
    • Category: Business
  13. Melbourne firm joins Moore Stephens

    Moore Stephens has found a Victorian firm to replace its Melbourne office, which last year defected to Chinese giant ShineWing. Nexia Melbourne, with 16 partners and 100 staff, will join Moore Stephens as its Victorian office “in coming months”....

    • Type: Article
    • Author: Michael Masterman
    • Category: Business
  14. KPMG announces record number of new partners

    round of partner appointments, effective 1 July 2015, 37 per cent are for senior female executives, up from 24 per cent last year. In addition, a record 56 per cent of internal promotions to partner were female. KPMG said it has taken a proactive stance...

    • Type: Article
    • Author: Michael Masterman
    • Category: Business
  15. Townsends slams ASIC’s view on SMSFs

    an SMSF with a starting balance of $200,000 or below is unlikely to be in the client’s best interests comes under fire. Late last week ASIC released new SMSF advice guidance, which made clear ASIC’s view of SMSFs with a $200,000 or below starting...

    • Type: Article
    • Author: Staff Reporter
    • Category: Super
  16. Firms failing at advisory, says Smithink

    advisory services is “scary”, according to Smithink’s Mark Holton. Speaking at Smithink’s Practice Managers Workshop last week, Mr Holton said the amount of firms attempting to move into the business advisory space and failing should be a big concern...

    • Type: Article
    • Author: Michael Masterman
    • Category: Business
  17. Tax office crackdown on SMSF trustees who 'play the system'

    practices in their own personal and business affairs could impact how the ATO views and scrutinises their SMSF. Late last week, Kasey MacFarlane, ATO assistant commissioner of the SMSF segment, superannuation, said that if the regulator finds an...

    • Type: Article
    • Author: Katarina Taurian
    • Category: Super
  18. Australia number one for cyber-security breaches: PwC

    the radar of many Australian businesses. “Encouragingly, investment in managing cyber threats has also increased, reversing last year’s slight drop in security spending,” he noted. The survey also indicated a strong focus on 'cyber-security leadership’,...

  19. NTAA members tipped for last-minute licensing rush

    Tax and Accountants' Association (NTAA) regarding referrals of clients for advice services, one association has tipped a last-minute rush as the end of the accountants’ exemption approaches. The Association of Independently Owned Financial Professionals...

  20. Not Using New Technology? You Risk Losing Out in 2016

    Promoted by The exponential rate of technological change over the last decade has many experienced accountants and other professionals on the run as they try to keep pace. Keeping up to date professionally has always been challenging enough, but all...

    • Type: Article
    • Author: Content Partner
    • Category: Technology