Martin Koval is a Client Director in the Digital and Data Solutions team at Pitcher Partners Melbourne. With over 20 years’ experience in business technology Martin helps businesses unlock measurable improvements in productivity and operational efficiency through well governed technology adoption. An AI specialist, he supports organisations to manage these systems responsibly, transparently and in […]
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 […]
The Board of Taxation is undertaking a review of ways to reduce red tape in the tax system to help ease the compliance burden on businesses and support productivity. Pitcher Partners made a submission to the Board suggesting six key proposed reforms that will reduce costs and increase certainty for taxpayers in the middle market. 1) […]
Ruth is the Chief Innovation Officer at Purple, an integrated communications consultancy based in Perth. With extensive experience in strategic communications and digital transformation, Ruth helps organisations navigate the rapidly evolving landscape of AI and technology integration. She’s at the forefront of understanding how businesses can harness AI not just for operational efficiency, but for genuine strategic […]
Key points ASIC has updated its enforcement priorities for 2026 – and there is an increase in ASIC action There is a focus on financial misconduct, including significant penalties for any infringement notice Non-lodgement is a strict liability offence ASIC recently announced its recent enforcement priorities – one of which is financial reporting misconduct including […]
One big, beautiful webinar: Understanding United States (US) tax changes for cross-border families Join us for our annual US tax webinar as we unpack the implications of the One Big Beautiful Bill Act (OBBBA) and share insights to help you stay ahead of US tax changes. Why join this session? Discover the latest US tax […]
Payday Super legislation has passed. From 1 July 2026, employers will be required to pay superannuation at the same time as salary and wages, so these superannuation contributions are received by the employees’ super funds within seven business days of each payday. This change marks a significant shift in compliance and operational requirements. Watch Ali […]
Join our UK tax Partner, Alison Wood, and James Whiley, Partner, Hall & Wilcox, unpack the far-reaching implications of the UK’s tax reforms and Budget 2024. Also to be covered: One year on: The end of ‘Domicile’ for tax purposes What are the new rules at play? How do they impact British people living in […]
Welcome to Pitcher Perspective, where we take you beyond the headlines and go in-depth on the current issues affecting Australian businesses. As cyber threats continue to evolve and grow more sophisticated, cybersecurity has become a central issue for businesses and everyday investors alike. In our latest episode, Private Wealth Partner Jordan Kennedy sits down with […]
Key points Productivity gains from AI tools don’t equal readiness to scale True progress rests on strong data, systems, governance and people Too many pilots remain isolated, with lessons learned not embedded into business practice Australia’s middle market is rapidly engaging with artificial intelligence (AI), and many leaders believe they are ready to scale its […]
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