The Australian Federal Budget for 2026-27 will be handed down in May 2026, the first budget since Labor's re-election in 2025.
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Artificial intelligence is accelerating and amplifying traditional business risks, from cyber threats to fraud and decision-making integrity. This article outlines five emerging risk patterns and highlights why organisations must rethink risk management approaches to remain effective in an AI-driven environment.
On 10 June 2026 the High Court found that a trust’s unpaid present entitlement (UPE) to a company is not treated as a ‘loan’, and potentially subject to tax as a deemed dividend under Division 7A.
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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.
Mid-size businesses often start out small and a small team is very much like a family.
Navigating changes to IFRS for CFOs: a high-level summary of recent changes to IFRS that will affect companies' future financial reporting. Changes are colour coded to help Chief Financial Officers identify the changes that will affect them most.
It looks like Silicon Valley and Tel Aviv need to welcome another member to their start-up club soon: Manila, Philippines’ thriving capital, is rising at a quick pace on the digital innovation map.
The World Bank confirms it: Singapore is the world’s top country when it comes to ease of doing business.
So, you’ve got a strategy…with clear objectives…and a plan on how to achieve them…with measures so you will know that you have…but have you considered the consequences if you’re wrong?
Employee share schemes (ESS) have come in and out of favour over the years, but improvements in the general economic climate in Australia combined with the recent introduction of a range of tax and company law concessions in this area mean that the time is definitely right for mid-size businesses to take another look at introducing a tailor-made ESS arrangement.
Vibrant and contrasting, Hong Kong is a mature economy with a similar growth rate to Australia’s. Asia’s World City brings together a diverse heritage, and makes for a fascinating, yet safe, place to do business.
The ATO issued a Practical Compliance Guideline (PCG 2016/18) on 18 November 2016, addressing the GST treatment of countertrade transactions, more commonly known as Barter transactions.