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Podcast: Path to partnership with Lauren Hosie

As a business advisory Partner at Pitcher Partners NSW, Lauren’s journey to partner is incredibly impressive. But Lauren would struggle to put it that way. She is a self-confessed introvert who, in her own words “hates to talk about herself.” First and foremost, Lauren is a mum to two young children whose husband is in … Continued

Federal Budget 2023-24: Overview

The 2023-24 Federal Budget, delivered by Treasurer Jim Chalmers is focused on softening the blow of inflation and cost-of-living rises. The mantra was helping people struggling to make ends meet.

Federal Budget 2023-24: Integrity measures

As a part of the Budget, the Government announced a large number of integrity measures. In particular, proposing to expand the scope of the income tax general anti-avoidance rule, with a focus on cross-border transactions.

Federal Budget 2023-24: Employment taxes

From 1 July 2026, employers will be required to pay employees’ superannuation guarantee (SG) entitlements on the same day they pay salary and wages. Also, the Government is seeking to remove the exemption from fringe benefits tax (FBT) for plug-in hybrid electric vehicles.

Federal Budget 2023-24: Superannuation

The Government has confirmed a new 15% tax directly on individuals with superannuation balances over $3million along with further measures $3million super member balance tax confirmed The Government confirmed their intention to pursue a new 15% tax directly on individuals with superannuation balances over $3million. The new tax has received significant media coverage already with … Continued

Federal Budget 2023-24: International tax

A global minimum tax and domestic minimum tax will be introduced to ensure large multinationals pay an effective minimum level of tax in each jurisdiction in which they operate. A global minimum corporate tax rate of 15 per cent will be applied to large Multinational Enterprises (MNEs) with annual global revenue of EUR750million (approximately AUD … Continued

Federal Budget 2023-24: Small business

The Government has announced additional measures to encourage small businesses to invest in certain assets and to help with cash flow. While these measures are a positive for smaller taxpayers, they are significantly less generous than existing incentives that are due to cease.

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