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 […]
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 […]
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