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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Recently the Administrative Appeals Tribunal ruled that Global Citizen Ltd could be registered by the ACNC as a Public Benevolent Institution and this has provided further insight into the type of organisations that may register as a Public Benevolent Institution. Learn more here and how you should respond if your charity is not currently registered as a PBI.
We’ve seen first-hand the challenges facing builders, developers, financiers and key stakeholders in this unprecedented environment and the innovative ways they are managing the rising input prices and project delays.
We explore how your business can best be ready when the WA borders finally reopen on 5 February 2022.
Aspects to consider and questions to ask yourself when developing a family office.
Many families who have not already experienced a transition event can benefit from external assistance in developing their transition plan.
Retail worker shortages will be one of the biggest issues faced for the majority of retailers during Christmas and into 2022.
In an M&A transaction, Tax Warranty and Indemnity (W&I) insurance policy is a key risk management tool you should consider to safeguard your transactions.
APRA’s feedback focuses on ensuring recovery from high-impact cyber-attacks. Boards are encouraged to seek assurance on the entity’s likely ability to recover from a high-impact cyber-attack.
IFRS 17 Insurance Contracts was issued by the International Accounting Standards Board (Board) on 18 May 2017. The Board published some amendments to IFRS 17, including a deferral of the effective date of IFRS 17 by two years, with entities required to apply IFRS 17 for annual periods beginning on or after 1 January 2023.
The ATO has recently undertaken a number of Income tax, Transfer Pricing, GST and R&D reviews of Fintechs across the ‘Top 1000’ and the ‘Medium and Emerging’ markets, focusing on business models such as online lenders, neo banks, buy now pay later providers, and peer-to-peer lenders. Based on the findings, the ATO has identified a number of key risk areas.
Brisbane will host the 2032 Summer Olympic and Paralympic Games.
On Tuesday 23 November 2021, APRA released commentary following the conclusion of its pilot initiatives – the tri-partite audit and technology resilience data collection.