Our latest insights

In today’s rapidly evolving landscape, the intersection of Artificial Intelligence (AI), technology, and workforce transformation is reshaping how we do business, collaborate, and grow. For professional services firms operating in a highly regulated environment, this shift presents both an opportunity and a challenge.

Australia’s new thin capitalisation rules significantly impact businesses with foreign ownership or offshore operations. If your business has debt deductions (such as interest deductions and borrowing costs) of more than A$2m, tax deductions could be denied under the primary ‘earnings tests’ (particularly if your EBITDA is low or negative due to early-stage losses, especially common in sectors like infrastructure and technology). To manage the above risk, the legislation offers an alternative test: the Third Party Debt Test (TPDT).

The Federal Court’s $5.8M ACL decision signals a new era for privacy, cybersecurity, and governance in Australia. It reinforces that privacy and cyber obligations start Day 1 of any acquisition, governance failures will be scrutinised, and accountability cannot be outsourced. Boards must ensure robust oversight, deep cyber due diligence, and forensic incident response. With OAIC escalating regulatory enforcement, organisations face heightened legal, financial, and reputational risks.

Grant Thornton is a leading specialist in AML/CTF risk management and can assist businesses by providing tailored AML/CTF risk management and compliance services

In the mid-sized business space, the conversation around carbon reporting has shifted rapidly from a compliance ‘tick box’ to a genuine commercial lever. While the regulatory landscape is certainly a catalyst, what’s most striking is how mid-sized businesses are engaging with these requirements, not just to meet obligations, but to unlock value. There’s been a shift from compliance to commercial opportunity.

In June this year, APRA published its eight proposed changes to its governance prudential standards. We have summarised APRA’s updated/clarified position and provided guidance on some steps that boards should be doing to prepare for the revised standards.

From 1 July 2026, superannuation guarantee contributions must be paid on payday, with funds reaching employees’ accounts within 7 business days. This replaces the current quarterly payment cycle and means 15 months of super payments will be made in a 12-month period – a major shift in cash flow management.

Unlock ATT accreditation to boost trade compliance, speed, and global market access.

Currently, the higher education section is experiencing an evolving risk landscape. As the sector faces mounting pressures – from staff wellbeing to cyber threats – resilience is no longer optional. So how can leaders prepare for the next wave of challenges?

A global perspective on evolving real estate and construction markets, focusing on housing affordability, emerging asset classes, and sustainability. Gain insights from Grant Thornton’s experts across Australia and the UK help leaders navigate uncertainty and adapt investment strategies.

Built on world-class research and clinical trials, Australia’s biotech industry is increasingly shifting towards commercialisation, global expansion, and long-term growth.

The 2025 Family Business Report explored the mindset of Australian family business leaders as they navigate an increasingly complex and uncertain landscape. While the top challenges varied between incumbent leaders and the rising generation – ranging from staffing and cashflow to succession planning – there was notable alignment with the broader threats identified in the survey.