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There is no doubt that interest in responsible investments is growing. It is an area that continues to gain momentum as investors seek to align their investment objectives with their own personal values and ethics. Read more
From 2022 for-profit entities required to lodge financial reports with regulators have to prepare either Tier 1 or Tier 2 general purpose financial statements. The AASB is intending to extend this requirement to not-for-profit entities (NFP), which would affect ACNC–registered charities, co-operatives, NFP companies limited by guarantee, and others. But before doing so, it has issued a Discussion Paper detailing a proposed new third tier of general purpose financial statements. Read more
Lawyers, engineers, medical professionals, architects, financial advisors, accountants, and other professionals, if you are an equity-holder in your firm, you might soon receive a knock on the door from the ATO. Read more
Welcome to Beyond the Numbers, our monthly newsletter which brings you a summary of the latest developments from local and international standard setters and regulators. Read more
We spoke to Leigh Warren, General Manager of Bleasdale Vineyards, who shared his personal insights into how he was able to use the challenges presented by COVID-19 to pivot his business to maximise opportunities and minimise the detrimental impacts on cashflow. Read more
Payroll systems are complicated. They perform extremely complex calculations that (depending on your workforce) can span calendar days and take into account adjacent shifts and previous work patterns. Read more
We all like to think that we’re special. Many for-profit corporate entities claimed that they had no users dependent upon general purpose financial statements (GPFS) and so were non-reporting entities that could prepare special purpose financial statements (SPFS). However, the rules changed from 1 July 2021 and many companies that claimed they were ‘special’ are no longer so. For these entities, GPFS must be prepared for 30 June 2022. Read more
As the saying goes, change the government, and you change the country. Change doesn’t happen by itself; through government, it happens by changes in policy. The particular focus here is the new government’s tax policies taken to the election – and the possible unspoken ones. Read more
The small-to-medium business sector has had an extended holiday from active ATO debt recovery since the onset of the pandemic. But now, more than two years after the pandemic changed our lives, the ATO has rapidly escalated their collection activity. And they are using some powerful collection tools that were new or enhanced just before the pandemic, and thus had to sheath them. Until now. Read more