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  • Risk and Regulatory Review May - July 2013
    Making the right choices – topics defining the 2013 financial services industry agenda focusing on domestic and international regulator activity.
  • June 2013 Illustrative Special Purpose Financial Statements
    This publication is a key tool to assist you in meeting your financial reporting obligations, particularly the preparation of the annual financial statements.
  • June 2013 Illustrative annual reports
    This publication is a key tool to assist you in meeting your financial reporting obligations, particularly the preparation of the annual financial statements.
  • Improving energy concessions and hardship payments policies
    A report commissioned by ESAA on improving energy concessions and hardship payments policies.
  • E-discovery and archiving
    Companies around the world continue to struggle to respond to legal requests when it comes to electronic discovery (e-discovery).
  • Cloud Computing: myths versus facts
    With Cloud usage in Australia expected to reach $3.2 bn by 2020 we outline 10 myths and realities of using the Cloud.
  • Foreign banks operating in Australia – liquidity charges and notional funding costs
    We analyse three ATO Interpretative Decisions relating to the deductibility of liquidity reserves and notional funding costs in Australian operations of foreign banks.
  • An analysis of the amendments to Part IVA
    We look at the Treasury discussion paper on the income tax treatment of certain tier 2 capital instruments under the Basel III capital reforms, including the proposed implementation option and other questions asked in the paper.
  • Final FATCA regulations issued – where to from here for Australian banks?
    In this article, we set out some of the interactions between the final FATCA regulations and an Australian intergovernmental agreement on FATCA. We also highlight the ‘must-haves’ required by 1 January 2014.
  • TOFA bill introduced for 2010 announced changes
    The bill contains various refinements to the taxation of financial arrangement (TOFA) rules that were foreshadowed by the Assistant Treasurer in Media Release No. 145 of 2010, which was issued on 29 June 2010.
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