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  • Cases
  • ATO Releases – Rulings/Determinations
  • Legislation
    Strengthening the small business concessions and the scrip for scrip roll over .
  • Are employee share schemes still sexy?
    We analyse whether employee share schemes are still an attractive option in the aftermath of the massive changes introduced in 2009.
  • “How the bloody hell are ya??”– quite well if you are a temporary resident!
    We take a look at how our tax laws apply to temporary residents entering Australia.
  • Application of Risk Management in Non-Financial Services Industry
    Against the backdrop of international risk management developments, turmoil in the financial markets, evolution of regulatory frameworks.
  • Post Retirement Funding in Australia
    The Institute’s Retirement Incomes Working Group has been set up to address what the Actuaries Institute has identified as one of its major policy objectives: “the pressing need to develop a more vibrant annuities market”.
  • Transforming the Life Insurance Industry – Lifestyle Based Analytics
    The life insurance industry has historically not been particularly innovative when it comes to the use of data as a management tool.
  • Deloitte at AI Actuaries Summit 2013
    Deloitte Actuaries & Consultants will be active throughout the Actuaries Institute (AI) Actuaries Summit 2013. Our specialists will present a number of papers – follow the links below for a synopsis of each paper.
  • Lifting the corporate veil
    The recent Ace Insurance decision puts a spotlight on the age old question of employees vs contractors.
  • Trifectas, innings and tax on winnings
    Contrary to general understanding, the ATO can tax your wins from gambling and betting in some circumstances.
  • Legislation
  • ATO Releases – Rulings/Determinations
  • Cases
  • Improving energy concessions and hardship payments policies
    A report commissioned by ESAA on improving energy concessions and hardship payments policies.
  • Scrip please or scrip tease? The AAT rules in favour for roll-over relief
    The recent AAT decisions in Dickinson and Fabig have found that scrip for scrip roll-over relief may be available in a broader range of situations than previously thought.
  • Lease or Hire… Which do you desire?
    We analyse the tax treatment of common leasing arrangements seen by businesses today.
  • Legislation
  • ATO Releases – Rulings/Determinations
  • Cases
  • Cases
  • Legislation
  • ATO Releases – Rulings/Determinations
  • The ABC of LAFHA
    We clarify the confusion created by the numerous amendments made to the LAFHA provisions in the past couple of years.
  • Division 7A: the saga continues
    Developments in the Division 7A arena continue as the Board of Taxation releases a discussion paper analysing a post-implementation review of Division 7A.
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