New “EET election” option for discretionary trusts to avoid the minimum 30 per cent without having to restructure, but creates inflexibility.
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Legacy is often associated with the athletes, infrastructure and moments that capture public attention. Yet the foundations of a lasting legacy are built well before the event begins and continue long after it ends.
Discover how Indian investors can succeed in Australian M&A with practical insights on deal processes, due diligence, execution and resource security.
For many successful families, creating wealth is only the beginning. As your businesses, investments and family interests grow, arrangements that once worked well can become difficult to manage.
Australia's retirement village sector continues to benefit from strong demand as a result of an ageing population and constrained housing markets. But while demand remains positive, the environment in which operators are managing villages is becoming increasingly complex.
For years, sanctions compliance has largely operated on a simple assumption: when a major jurisdiction imposes sanctions, companies identify their exposure and take steps to comply. Historically, that process was relatively straightforward. However, latest expansion of US pressure on Iran, combined with China’s increasingly assertive use of its blocking and counter-sanctions laws, has introduced new complexity and risk.
For many mid-sized businesses, greenhouse gas emissions are still viewed as something that only matters to large corporates subject to mandatory sustainability reporting. If you're not required to prepare a sustainability report, it can be difficult to justify investing time and resources measuring emissions, but increasingly, customers may ask you to.
New CGT reforms reshape M&A, valuations and exit planning. Understand the key implications.
Payday Super may expose hidden cashflow weaknesses. Discover the warning signs, business impacts and restructuring options available.
Explore retail market insights, M&A trends, value drivers and growth opportunities shaping the sector, and learn how to build a stronger retail business.
ESG and sustainability reporting have traditionally been the focus of large corporations, but as technology improves and expectations evolve, they are becoming increasingly relevant for smaller organisations.
Through experience, one observation continues to emerge: most Councils have invested significant effort in asset management frameworks, strategies and plans, but many still struggle to translate these into confident operational and investment decisions.