ArticleAustralian equities: forecast for the next 12 monthsWe would advocate a move from an overweight allocation back to a slightly underweight allocation to Australian equities.AustraliaStrategyMoore Australia
ArticleAustralian real estate investment trusts (AREITS)On balance, the outlook for the sector is mixed, so we recommend that investors retain a modest underweight exposure.AustraliaStrategyMoore Australia
ArticleStructuring M&A Deals – Tax Consolidation RegimeM&A transactions involving the acquisition of Australian corporate entities must consider the tax consolidation regime.AustraliaTaxMoore Australia
ArticleTax not always fair? What a surprise!The cases are good examples of why you should always get tax advice up-front before entering into financial transactions.AustraliaTaxMoore Australia
ArticleThe small business CGT concessions: Value your liabilitiesConcessions provide taxation relief to small business by reducing or deferring the taxable capital gain that can arise.AustraliaTaxMoore Australia
ArticleTax tips for farmers for 2012-2013The article includes a collection of key opportunities for deductions to farmers to increase tax refunds this year.AustraliaTaxMoore Australia
ArticleFly in fly out arranged extended to remote overseas locationsUnder the operation of the former section 23AG, fly in fly out benefits to remote locations overseas were exempt from FBT because no FBT liability arose in relation to benefits provided to employees whose salary or wages were fully exempt from income tax. Removing the section 23AG exemption for affected individuals has brought these individuals within the FBT regime effective 1 July 2009.AustraliaTaxMoore Australia
ArticleACNC Financial Reporting and Governance Regulations – UpdateThe main operative provisions of the financial reporting and governance requirements are contained in the regulations.AustraliaCorporate/Commercial LawMoore Australia
ArticleAsset Ownership Time Bomb!!!!! Personal Property Security Rules to Start 31 January 2012.The Personal Property Security Legislation will create a simple online registration system for all security interests.AustraliaFinance and BankingMoore Australia
ArticleLAFHA Reforms - yet more changes discriminating against lower income earnersThe draft Taxation Determination TD 2012/D8 proposes reasonable LAFHA food amounts for 1 April 2013 to 31 March 2014.AustraliaTaxMoore Australia
ArticleGet value from your ESC Regulatory AuditThe ESC will shortly be issuing their regulatory audit scope for 2011. AustraliaEnvironmentMoore Australia
ArticleLegislation for Tax Reform of the Australian Shipping Regime Passed by House of RepresentativesIn substance the Shipping Bills are the same as those introduced in March 2012 and almost identical to the Draft Bills.AustraliaTaxMoore Australia
ArticleProtect your school from fraudPrevent fraudulent activity by ensuring that your systems are appropriate and risk management processes are in place.AustraliaConsumer ProtectionMoore Australia
ArticleChanges to NSW JobSaver eligibilityIf your business receives the NSW JobSaver Payment, you now need to pass the decline in turnover test each fortnight.AustraliaCoronavirus (COVID-19)Moore Australia
ArticleFamilies to benefit from SMSF changesThe maximum number of family members included in an SMSF has now increased from four to six members.AustraliaFinance and BankingMoore Australia
ArticleNew Regulation For The Purchase Or Sale Of Real EstateWith the object of having greater control and reducing tax evasion in the purchase and sale of real estate in Argentina, the tax authorities (AFIP) have created a register of real estate operations which exceed RA $300,000 (approx. USD $84,000).ArgentinaReal Estate and ConstructionMoore Australia
ArticleWA COVID-19 Business Assistance PackageThe WA Government announced a $72 million package for businesses impacted by Level 2 public health and social measures. AustraliaCoronavirus (COVID-19)Moore Australia
ArticleTaxation: A Christmas Gift From The Tax OfficeFrom 1 April this year, the Fringe Benefits Tax minor exemption threshold increased from $100 to $300.AustraliaEmployment and HRMoore Australia
ArticleDivision 6C Consultation Paper Released - Valuable Changes ProposedThe Labor Government has released an Industry Consultation Paper which requests comment on proposed changes to Division 6C. AustraliaTaxMoore Australia