Accounts Officer
Senior Accountant – Private Business & Family Advisory
Accounting for Consignment sales and Bill-and-hold arrangements
Key points Consignment arrangements and bill-and-hold arrangements are accounted for under AASB 15 Careful consideration of these types of arrangements are required as they impact the timing of recognition of revenue Applying AASB 15 often involves significant judgement, and entities should seek expert advice for complex or unique circumstances Many inventory-based businesses enter into consignment […]
Queensland businesses can’t win on price, speed and quality all at once anymore
Key points: 76% of Queensland middle-market businesses say customer expectations have risen in the past two years, more than the national average (65%). Rising customer expectations are squeezing Queensland’s middle market hardest on price: 58% of respondents named pricing, profitability and margins as the area most affected. Customers are arriving better informed thanks to AI, […]
Minimum trust tax a step closer: Treasury releases draft legislation
The next stage of the Government’s proposed 30% minimum tax on discretionary trust has arrived, with Treasury releasing exposure draft legislation and associated materials. This release continues the Government’s rapid implementation of the 2026 Federal Budget measures following the release of a consultation paper in July. The exposure draft addresses a number of stakeholder concerns […]
The rise in customer expectations
Key points Rising customer expectations are putting pressure on pharmacies to look beyond sales and profit, using a broader scorecard of customer, operational and financial KPIs. Customer growth, script volume and repeat visits are important indicators of whether a pharmacy is meeting expectations around convenience, trust and value. Higher customer spend is often driven by […]
Deal Pulse: Queensland M&A 2026 mid-year update
Pitcher Partners’ latest Deal Pulse report highlights a steady Queensland M&A market that is ‘Thinking big’, with 120 announced transactions in the first half of 2026 and a record $11.1 billion in disclosed deal value – the largest first half since the inception of our Deal Pulse publication. Large-cap transactions drove the headline result, while […]
Tony Corry
Tony is a Technology Audit and Advisory Director with over 17 years’ experience helping organisations navigate technology risk, assurance, and regulatory change. He is proud to work at Pitcher Partners, where he leads a high-performing team focused on delivering practical, high-impact outcomes for clients. Known for his calm, approachable and down-to-earth style, Tony is valued […]
Payroll tax: what Australian employers need to know
Payroll tax is a state-based obligation administered by the State Revenue Offices in each state and territory. While the rules are largely harmonised, important differences remain across jurisdictions, including thresholds, rates, due dates, grouping rules and the treatment of particular wage components. There continues to be an increase in compliance activities undertaken by the State […]