Key points: New three-tier system based on Net Tangible Assets: Tier 1 ($1–$50k), Tier 2 ($50k–$1.5m), Tier 3 ($1.5m+) Revenue cap: Annual revenue cannot exceed 20× net tangible assets Mandatory quarterly reporting: Internal management accounts required every quarter Ongoing compliance triggers: Notify the Victorian Building Authority when your current ratio falls below 1 or NTA […]
Pitcher Partners is pleased to present its 12th annual Deal Pulse, titled “Stay and play”, highlighting Queensland’s Merger & Acquisition (M&A) activity for calendar year 2025. Queensland recorded 264 transactions, marginally down from 272 deals in the prior year. Whilst volumes softened slightly, activity remained resilient and was anchored by industries supporting Queensland’s rapidly growing […]
Sudha Viswanathan is a Partner in the Digital and Data Solutions team at Pitcher Partners Melbourne. With an impressive track record of heading up technology projects for a range of clients from family businesses to large scale corporate organisations, Sudha is passionate about helping businesses create commercial value through data-driven technology strategies. In this episode, Sudha will unpack […]
Key points The ATO is tightening rules on holiday homes, meaning most expenses may no longer be deductible if the property is used privately. Even limited personal use, especially during peak holiday periods, can result in no deductions at all for major costs like interest, rates and land tax. The new ATO approach applies from […]
Key points From 1 July 2026, employees must receive their super within seven business days of payday Businesses should act now to review and update relevant internal processes to ensure compliance Strong internal controls and test pay cycles help prevent penalties and audit risks before go-live Superannuation Guarantee is a staple in payroll administration and the biggest shake-up in years is around the […]
Welcome to Pitcher Perspective, where we go beyond the jargon and go in-depth on topics important to Australians. In this episode, we dive into Private Ancillary Funds (PAFs) and explore their role in effective charitable giving. Wealth Partner Jordan Kennedy and Private Business Advisory Partner Lauren Hosie explain what PAFs are, how they’re established, who […]
From 1 January 2025, certain entities will need to prepare an annual sustainability report containing mandatory climate-related financial disclosures. Pitcher Partners can provide technical knowledge and expertise to guide you through the process of navigating the new requirements in a commercial and pragmatic manner. The Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act […]
Key points Understand the requirements. Knowing the regulatory landscape and what an audit actually demands is essential for first-time success. Expect a step-change. Moving into an audited environment brings new levels of discipline, governance and scrutiny that many organisations underestimate. Navigate the challenges with the right support. The right auditor will guide you through […]
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 […]
Key points The Federal Government has released draft legislation for their redesigned tax on earnings for people with more than $3 million in super. The draft legislation is currently undergoing a consultation process and may change and further detail is still to come on some elements. The start date for Division 296 tax is 1 […]
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