ArticleDiscussion Paper on the reform of Taxation of TrustsOn 4 March 2011 the Government released a discussion paper which forms the first part of its highly anticipated reform to the taxation of trusts.AustraliaTaxMoore Australia
ArticleFinancial reporting by charities - are you ready?Many charities in Australia will soon be required for the first time to report their financial results to the public.AustraliaCorporate/Commercial LawMoore Australia
ArticleBuilding Confidence – A change in approach by the ATOThis document sets out the ATO's new approach to managing compliance and how to better create confidence in the system.AustraliaTaxMoore Australia
ArticleHow Does The 2009-10 Budget Affect The Shipping Industry?Yesterday’s Federal Budget has introduced several significant changes that are likely to affect the Shipping Industry. sAustraliaTransportMoore Australia
ArticleAustralia’s transfer pricing maze - dealing with international tax avoidance schemesAustralia is at the forefront of a response to introduce legislation to "reform" or "modernise" transfer pricing rules.AustraliaTaxMoore Australia
ArticleAvoiding excess tax on your superannuation contributionsThis article discusses contribution caps for 2012 and how to avoid paying excess tax on superannuation contributions.AustraliaTaxMoore Australia
ArticleThe income tax implications of property lease incentivesThe income tax treatment of any property lease incentive will vary, depending on the nature of the inducement provided.AustraliaTaxMoore Australia
ArticleBusiness Services: Executive Health CheckAs businesses compete to recruit and retain executives in the midst of a global skills shortage, the ability of employers to look outside the square with respect to the support they provide key personal is critical.AustraliaEmployment and HRMoore Australia
ArticleProperty WarrantsThe advent of superannuation has changed the way many Australians invest, but our love of direct real estate as an investment shows no sign of abating. AustraliaReal Estate and ConstructionMoore Australia
ArticleSummary: Internal Audit Directors' Luncheon Series - TEQSAThe Tertiary Education Quality and Standards Agency (TEQSA) is the regulatory and quality agency for higher education.AustraliaConsumer ProtectionMoore Australia
ArticleAre you missing out on grants to help engage external advisors for business improvement projects?The Government has re-launched the Enterprise Connect grant under the heading of 'Entrepreneurs Infrastructure Program'.AustraliaStrategyMoore Australia
ArticleFringe Benefits Tax – ATO Compliance Crackdown LoomingAt the end of the Fringe Benefits Tax year (31 March 2011), the thoughts of most employers turn to questions about how to calculate the taxable value of Fringe Benefits provided to their employees during the previous year and how to collect the required documentation to enable the FBT return to be prepared and lodged. AustraliaTaxMoore Australia
ArticleMandatory Reporting Of Greenhouse Gas Emissions - What Do You Need To Know?The cost of carbon emissions under the cap and trade mechanism will be determined by the price of carbon credits, known as Eligible Emission Units.AustraliaEnergy and Natural ResourcesMoore Australia
ArticleAustralian real estate investment trusts (AREITs): forecastOn balance, we believe better value lies elsewhere but expect AREITs to be well supported while interest rates are low.AustraliaStrategyMoore Australia
ArticleJersey Expands The Options For Fund VehiclesThe effect of the introduction of two new types of limited partnership in JerseyJerseyWealth ManagementMoore Stephens
ArticleUS Dodd-Frank Act - The Impact Of The US Dodd-Frank Act On Fund Advisors And ManagersThe impact of the US Dodd-Frank Act on Fund Advisors and Managers.JerseyWealth ManagementMoore Stephens
ArticleTaxation of employment termination paymentsNot all payments made to you upon termination of your employment are an employment termination payment.AustraliaEmployment and HRMoore Australia
ArticleSuperStream: A guide for small business and for SMSF trusteesThe government intends to modernise the superannuation system electronically through the introduction of SuperStream.AustraliaFinance and BankingMoore Australia
ArticleImpact of the repeal of the Mining Resources Tax on small businessNow that this act has been repealed there are a number of measures that have changed which may impact on small business.AustraliaTaxMoore Australia
ArticleServiced apartments and GST on lease and sale of premises: South Steyne Hotel Pty Ltd & Ors vs FC Of TThe Full Federal Court handed down the decision of South Steyne Hotel Pty Ltd & Ors vs FC of T on 20 November 2009 confirming most of the previous judgement in relation to characterisation of supplies in relation to serviced apartments. AustraliaTaxMoore Australia