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Payment Times Reporting Scheme
Client Alert Payment Times Reporting Scheme
The Payment Times Reporting Scheme (PTRS) commenced on 1 January 2021, requiring organisations with an annual income over $100 million to report on the time it takes them to pay small business suppliers. The purpose of this scheme is to increase transparency around the payment terms offered by large businesses to small business suppliers, thereby creating incentives to improve payment times and practices.
Katherine Shamai
Raj Deepan
| 7 min read | 16 Dec 2021
Are large businesses paying small businesses within their Standard Payment Terms?
Client Alert Are large businesses paying small businesses within their Standard Payment Terms?
The first Payment Times Reporting Register was published on 30 November 2021, and covered the reporting period 1 January 2021 to 30 June 2021.
Katherine Shamai
Raj Deepan
| 4 min read | 16 Dec 2021
Reminder to builders with Queensland projects
Client Alert Reminder to builders with Queensland projects
Builders undertaking projects in Queensland should ensure that they are compliant with two significant regulatory requirements that fall due over the New Year period: 1) The roll-out of the Project Trust Account regime to commercial projects; and 2) Annual Financial Reporting to QBCC demonstrating compliance with the Minimum Financial Requirements.
Sian Sinclair
Sian Sinclair
| 4 min read | 15 Dec 2021
ACNC Decision Impact Statement provides guidance on Public Benevolent Institution
Client Alert ACNC Decision Impact Statement provides guidance on Public Benevolent Institution
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.
Peter Berg
Peter Berg
| 3 min read | 14 Dec 2021
2022 plans: Time to have your ducks in a row
Insight 2022 plans: Time to have your ducks in a row
Aspects to consider and questions to ask yourself when developing a family office.
Kirsten Taylor-Martin
Kirsten Taylor-Martin
| 3 min read | 13 Dec 2021
Does your family business have a succession plan?
Insight Does your family business have a succession plan?
Many families who have not already experienced a transition event can benefit from external assistance in developing their transition plan.
4 min read | 09 Dec 2021
Retail workers key to a successful Christmas and beyond
Insight Retail workers key to a successful Christmas and beyond
Retail worker shortages will be one of the biggest issues faced for the majority of retailers during Christmas and into 2022.
Kaitlin Hastie
Kaitlin Hastie
| 2 min read | 09 Dec 2021
Data recovery: APRA feedback on Cyber Resilience and CPS 234
Client Alert Data recovery: APRA feedback on Cyber Resilience and CPS 234
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.
Matthew Green
Daniel Farthing
Claire Scott
| 3 min read | 07 Dec 2021
IFRS 17: Effective date and implications
Client Alert IFRS 17: Effective date and implications
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.
Alison Sheridan
Alison Sheridan
| 4 min read | 02 Dec 2021
Tax considerations for Fintechs
Insight Tax considerations for Fintechs
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.
Himashini Weeraratne
Matthew Leivesley
| 9 min read | 02 Dec 2021
Brisbane 2032 Olympics & Paralympics
Insight Brisbane 2032 Olympics & Paralympics
Securing the opportunities
25 Nov 2021
Board assurance: APRA feedback on Cyber Resilience and CPS 234
Client Alert Board assurance: APRA feedback on Cyber Resilience and CPS 234
On Tuesday 23 November 2021, APRA released commentary following the conclusion of its pilot initiatives – the tri-partite audit and technology resilience data collection.
Matthew Green
Daniel Farthing
Claire Scott
| 3 min read | 25 Nov 2021
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