Australia’s superannuation system is designed to help individuals save for retirement through tax-effective means. While superannuation contributions generally benefit from concessional tax treatment, the government has measures to ensure equity in the tax system, particularly for high income earners. One such measure is the Division 293 tax. This article explores what the Division 293 tax […]
Key points: Recent decisions by the High Court of Australia confirm that written contracts are the starting point when deciding if someone is an employee or a contractor. While the substance of the work should align with the contract, the terms of the contract take precedence over the conduct of the parties in determining this. […]
Key points: Japan’s corporate governance revolution is driving their M&A activity Australia is uniquely positions as the prime beneficiary These high levels of activity represent a permanent shift, not a cyclical trend Japan is experiencing its most significant corporate governance transformation in decades, creating unprecedented opportunities for mergers and acquisitions in Australia. Structural legal changes, […]
On 1 July 2025, the NSW Government introduced a new Community Services Industry portable long service leave scheme, known as the Community Services Industry (CSI) Scheme (the Scheme). The Scheme is similar to those introduced by other states such as QLD and VIC. Background and Rationale Traditionally, long service leave (LSL) in Australia has been […]
For SMSF trustees and retirees in pension phase, now is the time to review balances, minimum drawdowns, and compliance issues to ensure the fund remains eligible for tax concessions and avoids any last-minute pitfalls. Below are the key pension-related considerations before financial year-end. 1. Minimum Pension Payments To retain tax exemption on earnings within retirement […]
Where’s the tax relief? The good news for South Australian businesses is that the 2025/26 State Budget did not introduce: Any new taxes, levies or duties, or Any changes to existing taxes, levies or duties administered by RevenueSA. The Budget did include a few targeted measures aimed at supporting the economy – including a handful […]
The 2025–26 South Australian State Budget, announced yesterday, presents a landscape of cautious optimism for property developers and investors. While major new incentives are limited, several policy shifts and ongoing initiatives offer opportunities and considerations for both commercial and residential sectors. Residential Development: Expanded Land Supply A significant development is the removal of Environment and […]
After years of hard work—building a business, investing in property, or managing assets—a successful sale can be life-changing. It’s more than just a financial win; it’s a rare moment to pause, take stock, and ask: What now? For many Australians, this kind of milestone marks more than the end of one chapter—it’s the beginning of a […]
Year end is fast approaching and it’s time to focus on finalising financial results and preparing for what is ahead. We know that year-end is more than just closing the books—your financial snapshot will shape the next 12 months. Whether you’re planning for refinancing, a sale, an acquisition, or other significant capital investments, getting your […]
Key points Pitcher Partners Melbourne has finalised its 2024 Sustainability Report, measuring its ESG performance The report details several achievements for the year across environmental, social and governance pillars The report was prepared with acknowledgement of the recently enacted AASB sustainability reporting guidelines and in recognition of the role we can play in supporting others […]
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