The Australian Federal Budget for 2026-27 will be handed down in May 2026, the first budget since Labor's re-election in 2025.
Today’s business leaders navigating Australia’s M&A landscape need to look beyond short‑term performance and financial metrics alone. What matters most to investors is a strong, scalable and defensible business, particularly in an environment shaped by geopolitical and economic uncertainty. Increasingly, ESG and sustainability considerations are not add‑ons, but core to business strategy and long‑term value creation.
The Full Federal Court confirms that owner and beneficiary benefits in family businesses are not automatically subject to FBT, reinforcing the meaning of “in respect of employment” and providing guidance ahead of the 2026 FBT season.
Changes to the Aged Care Funding Instrument (ACFI) announced in this year’s federal budget will have the biggest impact on the sector’s revenue, with $1.2 billion slashed from the available funding pool. Of most concern is that it appears this is part of an ongoing trend by the Government to reign in aged care spending.
Housing affordability was a central theme for the real estate and construction sector in this year’s budget. What was obvious from the budget announcements is how few levers the Commonwealth Government has available to address housing affordability.
Technology is having a major impact on the real estate and construction industry in various ways.
The year was the strongest on record for the biotechnology sector but its leaders remain concerned over the fate of the R&D Tax Incentive.
Recent court decisions relating to the GST have resulted in some key learnings for the property industry.
APRA released a consultation paper on ARS 210 – Liquidity, in order to align liquidity reporting with the revised prudential standards APS 210 – Liquidity.
The 2017 Women in Business Report reveals that businesses around the world have taken one step forward and one step back.
The Personal Property Security Act came into force in January 2012 and a consequence of the sheer complexity of the legislation and the register itself (the PPSR) we continue to witness suppliers and financiers from both the small and big end of town unintentionally ‘donating’ their assets to insolvent companies as a consequence of unenforceable security interests.
Last week APRA released its revisions to APG 223, in order to bring the document closer to the requirements set out by ASIC in its guide to responsible lending.
In the lead up to the end of the FBT year, it’s always a good idea to make sure that your FBT affairs are in order.
How sellers create an impact and entice potential buyers in the way they initially go to market is a critical component in the process of moving real estate assets.
Emerging markets are at the forefront of the global shift from direct to indirect taxation. Reduced corporate tax rates in many countries and new or enhanced value-added-tax (VAT) or goods-and-services-tax (GST) are causing the shift.