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Member Articles


Tranche 2 of the Australian Federal Budget has Landed

The second tranche of the Federal Budget legislation has been released with feedback requested by 21 August, providing interested parties with barely two weeks to consider and evaluate the proposed changes. Unfortunatel ...

The Government's Next Move on Trust Taxation

Trust Taxation – the saga continues...The Federal Government have finally released their consultation in relation to the proposed minimum tax to be imposed on trusts (discretionary trusts) that was originally flagged i ...

Australian Federal Budget: Tranche 2 of the Legislation – Loss Carry Back

The Federal Government have released the second tranche of legislation to enact the changes proposed in the Federal Budget. This round primarily deals with the carry back of tax losses for companies. The trust taxation c ...

ESG: From Obligation to Opportunity

ESG is increasingly framed as a compliance exercise. But for businesses that look beyond the reporting obligation, it offers something more valuable — strategic insight. From establishing data foundations to embedding ...

AASB S2 Climate-Related Disclosures – Scope 3 Emissions

Since 1 January 2025, Australia’s sustainability reporting regime requires entities to identify, measure and manage material Scope 3 emissions under AASB S2. Knowing Scope 3 matters is one thing, knowing what to do ab ...

Australia Federal Budget 2026

Treasurer Jim Chalmers handed down his fifth budget last night, with the sound bites framed around tax reform, productivity and savings initiatives. Whilst the changes in some areas are significant, the reforms still fal ...

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