Key points NVES turns vehicle emissions into a tradeable credit, and it is triggered at import, not sale. That creates an incentive to over-import low and zero emissions vehicles to build a bank of credits. The next frontier is cross-market strategy, importing for compliance, then exporting surplus stock elsewhere. Australia’s New Vehicle Efficiency Standard (NVES) […]
Key points Ideal liquidity isn’t about fixed rules of thumb (e.g. 3–6 months of costs), but about how long an organisation can operate before decisions become forced rather than planned. Liquidity levels should reflect the organisation’s specific risks, revenue predictability, credible shock scenarios, and what is genuinely liquid and usable. A mature board can clearly […]
Key points: Pitcher Partners Sydney has released its inaugural Sustainability Review, marking a significant milestone in the firm’s approach to ESG transparency and accountability The review highlights progress across governance, social and environmental priorities, including community giving, gender equity initiatives and a first carbon emissions baseline The review reflects the firm’s commitment to embedding sustainability […]
From 1 July 2026, changes to Australia’s superannuation contribution caps will give individuals more flexibility to build their retirement savings. Higher concessional and non-concessional caps create new opportunities to grow your super through compounding. Even modest increases, applied consistently, can materially improve long-term retirement outcomes. Making the most of these changes requires timely action – […]
Key points Transfer Balance Cap is rising to $2.1m from 1 July 2026 (indexed to CPI). If you’re starting a pension, waiting until after 1 July could unlock an extra $100k in the tax-free phase. More limits are likely to lift too (Concessional Contributions to $32,500; bring-forward to $390,000) – worth reviewing your strategy now. […]
Employee Share Schemes (ESS) are one of the effective tools to attract, retain and motivate talents. But when it comes to payroll tax, the rules can catch employers off guard, especially when an ESS that looks favourable for income tax purposes still triggers a payroll tax liability. Here’s what you need to understand, and how to stay ahead of any surprises. What is an […]
Uber’s long–running payroll tax dispute has entered a new phase. The High Court of Australia is set to consider whether payments made to rideshare drivers fall within the scope of the payroll tax contractor provisions, a decision with far-reaching consequences for platform-based businesses and the gig economy. Background: what is the Uber payroll tax dispute? The dispute centres on […]
Australia’s Electric Car Discount has been a game-changer for EV adoption since it was launched on 1 July 2022. Now, Australian Commonwealth Treasury has commenced a statutory review of the concessions. While no immediate changes are proposed, it is worth understanding what is being examined and why it matters for your business. What is an […]
Key points Climate reporting under AASB S2 is about starting from your current position and improving over time Proportionality enables Group 1, 2 or 3 entities to apply the requirements in a way that is proportionate to their circumstances “Minimal Viable Compliance” is not the same as proportionality and should not be the finish line […]
Key points: Early preparation is critical. It sets the foundation for a smooth first‑year audit. Technical uplift will require considerable time and effort. Applying Australian Accounting Standards (AASs) for the first time may require a reassessment of current accounting practices and can be time consuming. Unexpected commercial impacts can result. Applying AASs can have unforeseen impacts on […]
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