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The future of Australian retail: confidence, change, and the AI advantage

Key points AI is boosting confidence in Australian retail by streamlining operations, enhancing customer experiences, and improving marketing effectiveness. Retail workplaces are being reshaped as AI automates routine tasks, creating opportunities for staff to focus on higher‑value, creative, and strategic work. While challenges such as cost, skills gaps, and data concerns persist, AI is unlocking […]

Accounting for customer incentives (volume rebates and loyalty programs)

Key points  Volume rebates and customer loyalty programs are accounted for under AASB 15  Careful consideration of these are required as they impact the recognition of revenue and liabilities  Applying AASB 15 often involves significant judgement, and entities should seek expert advice for complex or unique circumstances  Many inventory-based businesses offer customers a number of incentives to enhance customer loyalty. This article considers two common arrangements, being volume rebates and customer loyalty programs, and the […]

Martin Koval

As a Client Director in the Digital and Data Solutions team, Martin advises middle market businesses and not-for-profit organisations on how to maximise the value of their technology investments. He specialises in technology strategy, process optimisation, software and vendor selection, and guiding organisations through complex system implementations and integrations.   With more than 20 years’ experience in business technology, Martin combines deep technical […]

Why your wholesale success won’t guarantee retail victory

Key points: Wholesale success doesn’t automatically translate to retail capability Retail is a capability shift, not just a channel shift – requiring new skills, systems and investment Retail demands broader product ranges than the specialist focus that works in wholesale The allure of higher margins and direct customer relationships in the retail world is more […]

Angela Bryce

With over 16 years of experience at Pitcher Partners Melbourne, Angela Bryce is a Client Director in the Tax Advisory Group. Since starting her career in 2008, Angela has advised a wide range of clients including listed public companies, large corporates, high wealth individuals and family groups.​ Specialising in both International Tax and Employment Taxes, […]

Lachlan Finlayson

Lachlan joined Pitcher Partners Melbourne in 2018 as a Senior Analyst and progressed to Client Director of the Corporate Finance team in 2024. He specialises in financial due diligence and mid-market mergers and acquisitions, advising clients across both buy-side and sell-side transactions.​ Known for his practical, solutions-oriented approach, Lachlan excels at identifying key deal drivers […]

Joshua Archer

Joshua is a skilled member of the Business Advisory and Assurance team, focusing on Audit. He joined Pitcher Partners in 2024 as a Client Director, bringing with him extensive experience gained across Australia and the UK.​ Throughout his career, Josh has worked with a range diverse of clientele, spanning both private and public sectors, with […]

Rupert De Crespigny

Rupert is a corporate finance specialist with nearly eleven years of industry experience, specialising in mergers and acquisitions and financial analysis. Since joining Pitcher Partners in November 2022, he has demonstrated exceptional commercial acumen and strategic thinking, progressing to Client Director in February 2024. Driven by a genuine passion for delivering transformative outcomes, Rupert takes […]

Adele Smith

Adele Smith is an Audit and Assurance professional with extensive experience delivering high-quality external audit and assurance services across a wide range of industries. She has advised ASX-listed entities, public companies, large and small proprietary businesses, and not-for-profit organisations.  Adele combines strong technical expertise with broad industry knowledge and a collaborative, proactive approach to understanding […]

Diana Kao

With over 18 years’ experience in automotive, Diana is passionate about working with dealers, distributors and OEMs on crystalising untapped profit opportunities and business improvements to strengthen their respective businesses. Diana’s business advisory services include business strategy, training and one-on-one consulting tailored to each client’s individual needs. As a woman working in a mostly male […]

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