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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The pandemic has been tough going for retailers right around the world. The surge in online shopping and reduction in customer foot traffic has placed the traditional retail model under pressure. As we emerge from the pandemic, many retailers are rethinking their store networks while focusing their investment in the major advantage physical retail has over online – creating fabulous shopping experiences.
The results from the Family Business Survey 2021 show 65% of family businesses with a succession plan wanted to keep the business in the family; but the most staggering statistic resulting from the survey was of the families who sat together and documented a succession plan, 66% do not have their estate plans in order.
Extended lockdowns have made for a challenging time for Australian businesses – but a new kind of normality is nearly on the horizon.
NSW continues to heavily invest in its Economic Recovery Strategy in an effort to boost the economy.
The deadline for applications for Director Identification Numbers (DIN’s or Director ID’s) for existing Directors has been set.
Under current law, GST is included in the purchase price of new residential premises and new potential residential (vacant) land, with the supplier/developer required to remit that GST to the ATO in their Business Activity Statement for the tax period in which the supply occurs - usually on settlement.
The world of retail used to be much simpler. It was an industry that was driven by creativity, trends and a gut feel for what would sell.
WGT aims to ensure significant land value increases from government rezoning decisions are “shared with the Victorian community” for critical infrastructures, such as public transportation and schools.
NSW Economic Recovery Strategy for SMEs includes new grants for loss of perishable stock and rebate extension
Retail workers have been on the frontline of the pandemic since the beginning and much has been written about the day-to-day challenges that they face.
No one M&A transaction is the same. Each brings about their own unique set of considerations and conditions.
While the nation’s attention is fixed firmly on how we care for an ageing population, mergers, acquisitions, divestments, restructures and consolidations are creating imperceptible yet significant shifts in the landscape of aged care.