Assuming lead is required, the following 1452 results were found.

  1. What your SMSF commercial property clients are getting wrong right now

    later may find the window closing fast. I arrange several commercial property valuations each week, and from experience, lead times of up to six weeks are common. "SMSF borrowing was almost banned – is it still worth pursuing?" A meaningful number of...

    • Type: Article
    • Author: Nadine Connell, Smart Business Plans
    • Category: Super
  2. SBR specialist launches database displaying practitioners’ success rates

    and interest rates are increasing, and consumer spending is tightening,” Archer said. “The current trading challenges will lead to many businesses carrying ATO and other debts they can’t pay. The SBR process can be a genuine lifeline for those...

  3. RSM welcomes updated PCG on transfer pricing for inbound distributors

    inbound distributors to reflect recent market conditions. Liam Delahunty, partner and international tax and transfer pricing lead at RSM Australia, said the updated practical compliance guide (PCG) was welcome, and provided inbound distributors with...

  4. Why governance needs more accountants in the boardroom

    opens Board nominations from 11-29 May, eligible members have an opportunity to bring accounting, governance and strategic leadership expertise to the profession’s highest level. From 11 to 29 May, CPA Australia is inviting nominations for its Board of...

    • Type: Article
    • Author: CPA Australia
    • Category: Business
  5. ‘Revenue grab:’ practitioners slam 30% trust distribution tax

    a policy it had proposed back in 2019: a 30 per cent minimum tax on discretionary trust distributions. Jenny Wong, tax lead at CPA Australia, said such a policy would amount to a “revenue grab,” adding that the timing and lack of detail were causing...

  6. ‘The practical reform we’ve been advocating for’: CA ANZ, CPA welcome IAWO changes

    asset‑purchase decisions since the pandemic. Both CA ANZ and CPA have welcomed the move. CPA Australia business investment lead Gavan Ord described the decision as “a critical step toward giving small businesses the certainty they have long been calling...

  7. Key tax changes and measures from the 2026 federal budget

    welcomed the changes, stating that they would “help businesses invest, grow and create jobs". CA ANZ tax and superannuation lead Susan Franks said that for years, the short-term, year-to-year thresholds for these incentives had created confusion for...

  8. Federal budget confirms major tax changes to trusts, CGT

    handed down the federal budget for 2026–27, unveiling the details of his major tax reform package. As widely reported in the lead-up to the budget, the government plans to introduce a 30 per cent minimum tax on discretionary trust distributions....

  9. Budget shortchanges new investors and young Australians, CPA Australia says

    under the guise of tax reforms, CPA Australia said in response to the 2026–27 federal budget. CPA Australia’s tax lead Jenny Wong said the federal budget should have been an opportunity to “simplify the system, support investments and improve...

    • Type: Article
    • Author: Naomi Neilson
    • Category: Tax
  10. The reality of a more complex tax system

    small businesses”. The budget’s inclusion of a permanent loss carry-back came as a pleasant surprise to some, with RSM tax leader Liam Telford telling Accountants Daily that it will provide businesses with greater resilience. Greco said that the IAWO,...

  11. Trust tax minimum killing bucket companies, causing small businesses to suffer

    trusts for investment purposes or running a business,” Mach said. Further, a 30 per cent tax on discretionary trusts could lead to increased compliance and advisory costs that arise due to restructuring, Business NSW said. Mach said that many of his...

  12. PM to introduce CGT changes, instant tax deduction legislation tomorrow

    he said. The government's proposed reforms to capital gains tax have drawn mixed responses so far. CPA Australia tax lead Jenny Wong warned that the changes would disproportionally impact mum-and-dad investors and small business owners. "For anyone...

  13. Preparing for a ‘whole rewrite’ of how the SG charge is calculated, imposed

    and it gets there a few days late, the ATO is not going to be imposing SG charge assessments for 2026/27,” she added. In the lead up to the decommission of the SBSCH at 11:59pm on 30 June, Jacobson emphasised that small businesses who currently use the...

  14. ATO announces tax time changes for TPAR data

    to lodge after this date instead. “Lodging in July or early August means this information may not appear yet. This could lead to omissions, the need for amendments, and repayment of refunds later,” it said. “Lodging after 28 August gives you the best...

  15. ATO puts 'dodgy donors' on notice over barter credit tax scheme

    and similar arrangements may be considered fraud and expose their businesses to investigation by the ATO. It could also lead to the repayment of tax with heavy penalties and interest, as well as legal action, it added. "Further, the scheme can trigger...

  16. New tech requires new processes, not a retrofit of outdated approaches

    need to take the opportunity to transform their old ways of working in addition to the adoption of new technology, one BDO leader says. Speaking with Accountant Daily ahead of his appearance at the upcoming Accounting Conference & Expo 2026, BDO...

  17. Can you recall a more difficult year for June decisions?

    be given to the shareholding of such company beneficiaries – if shares are owned by another discretionary trust, this could lead to issues with tax-effective profit extraction in the future.” Are discretionary trusts still useful? “A discretionary trust...

    • Type: Article
    • Author: ElfWorks
    • Category: Tax
  18. CGT changes could incentivise investment in risky start-ups, warns SavvyWise

    more attractive, irrespective of their underlying risk profile. Pflaum said the government's tax changes could therefore lead to a distortion in terms of where people invest. "Show me the incentive and I'll show you the outcome. When you dramatically...

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

    range of meanings depending on context. 5. A construction of section 109D(3) that includes UPEs to companies as loans would lead to absurd and unintended results from the dual operation of section 109D and subdivision EA. 6. That is, a loan within the...

  20. Latest tax tweaks inadequate for start-ups, accounting bodies say

    changes, calling them a “constructive step forward”, but pointed to implications for small businesses and advisers. CPA tax lead Jenny Wong said: “Further analysis is needed to understand why the government has chosen not to increase the thresholds for...