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The Business Tax Working Group has released its Interim Report on the Tax Treatment of Losses for public comment.

The implications of unpaid present entitlements ("UPE") owing to company beneficiaries. An UPE broadly exists where a trust has made a distribution of income or capital to a beneficiary which remains unpaid.

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.

Australia is at the forefront of a response to introduce legislation to "reform" or "modernise" transfer pricing rules.

When an Administrator is appointed, it is imperative that the supplier acts quickly in order to obtain payment in priority to what may be a long list of creditors.

The OECD recently released a draft discussion paper to introduce a framework for a consistent taxation treatment of REITs.

Many charities in Australia will soon be required for the first time to report their financial results to the public.

This document sets out the ATO's new approach to managing compliance and how to better create confidence in the system.

Listed entities must separately disclose to the market the amount of Jobkeeper payments they received during a financial year.

Popular uprisings demanding democratic reforms that have already toppled autocratic regimes in Tunisia and Egypt now threaten vast swathes of the Middle East and parts of Africa. While Libya is currently garnering most attention, Algeria, Jordan, Iran, Bahrain, Yemen have all recently experienced mass demonstrations. To a lesser extent, unrest has also emanated out of Morocco, Syria and Saudi Arabia. Many of these nations are large oil producers.

Small and medium sized exporters can now apply for a reimbursement of up to $150,000 of their marketing expenses during the year ended 30 June 2007.

Consultation paper released detailing the proposed changes to the Victorian land rich duty provisions

The Queensland government announced financial support for certain businesses impacted by the lockdown order.

The line between hobby and business is thin so be sure you make it your business to know where the difference lies.

In some cases, non-executive directors remain passive, taking no active role in the management of the organisation.

It is often said that the Global Financial Crisis (GFC) was caused by defaults on sub prime loans in the United States. Such defaults were merely symptoms of the underlying problem, rather than the cause, which of course was the over accumulation of debt by both businesses and consumers alike. Although investment markets have since seen significant appreciation since March 2009, it is now perhaps timely to review what, if any, improvements have really been made in the battle against the pernicio

The Tertiary Education Quality and Standards Agency (TEQSA) is the regulatory and quality agency for higher education.