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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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.
While auditing risk culture is still a relatively new concept for most organisations, it’s an area that is receiving increased focus.
Sydney’s lockdown ended overnight, with midnight haircuts, gym sessions and early morning shopping queues highlighting the enormous relief felt across the city.
We explore time delays caused by unprecedented convergence of surging demand and restricted supply chains during the Covid building boom. Time can be a killer in business, none more so than for builders burning overhead and facing delay claims on wafer thin project margins.
As NSW reaches its 70 per cent fully vaccinated target, the new NSW Premier Dominic Perrottet announced a raft of reduced restrictions to come into effect from Monday October 11.
The roadmaps out of lockdown released by the NSW and Victorian state governments last week offer a welcome glimmer of hope for retailers.