3 December 2025 The ATO has released its latest data on lost and unclaimed superannuation. According to this data, lost and unclaimed super was over

3 December 2025 Many businesses provide Christmas functions, team events and staff gifts at this time of year. Whilst these are customary activities, they do

3 December 2025 As we head into December, many businesses will be planning an annual closure over the Christmas/New Year period. For many, it’s a

3 December 2025 On 4 November 2025, Parliament passed Treasury Laws Amendment (Payday Superannuation) Bill 2025 with Royal Assent following on 6 November. With the

01 November 2025 Under Section 328-180 of the Income Tax Assessment Act 1997, a Small Business Entity (turnover < $10M) can claim an immediate tax deduction for

01 November 2025 Under the Fair Work Act, employees can request Flexible Working Arrangements and employers must follow a defined process to respond to those

01 November 2025 It has historically been commonplace for discretionary trusts to make distributions of income to a corporate beneficiary where no cash changes hands.

01 November 2025 On 9 October 2025, the Federal Government introduced the  Treasury Laws Amendment (Payday Superannuation) Bill 2025 into the House of Representatives.  With

01 October 2025 Before 29 August 2025, parcels under US$800 could enter the U.S. duty-free under the “de minimis” exemption.   That changed on 29 August

01 October 2025 A recent judgement in the Federal Court involving Woolworths and Coles has provided new clarity on how set-off clauses in employment agreements