Net cash flow tax: What is it and what will it mean for SMEs?

As differing opinions circulate at the top end of town about the potential impacts of a net cash flow tax, its effect on SMEs could add to their daily struggle in the current regulatory environment.

How Many Countries Divided From The Largest Empire throughout history

Check out the countries that have been born from some of the largest empires in history.

How to declare minor children’s income

This depends on who the Australian Taxation Office considers the owner of the income

Tax and your child’s money: what parents need to know including TFNs

As a parent or guardian, it’s essential to understand how tax applies to your child’s money.

Small businesses remain optimistic despite high stress, report reveals

Despite one in four (25 per cent) small businesses reporting use of personal savings to stay afloat, close to one in two (45 per cent) of these businesses anticipate that customer demand will improve over the next year, research has shown.

There’s $18.9 billion in lost and unclaimed super – some may belong to you

If you can’t account for the amount of super you feel you have earned during your work-life then it could be in this huge amount.

Right to Disconnect

From August 26 2024, Australian workers have a legal right to disconnect from the workplace outside of working hours.

Airplane Fuel Consumption Per Minute

Check out the fuel consumption per minute of different airplanes — from small propeller planes to giant airliners and powerful fighter jets.

Franchising and Leasing: Legal Issues to Consider When Securing a Location

Franchise and lease agreements often conflict, so review both together, decide early whether the franchisor or franchisee should hold the lease and do thorough due diligence, including franchisor approval and checking use and assignment clauses.

Accrued leave: take a holiday or take the payment?

If retirement is on the horizon and you have a large amount of accrued leave, you may well be contemplating whether to take a big holiday now, or just take the lump sum payment when you retire.  There are some tax, super and possibly social security implications you should consider.

Working out your Work From Home (WFH) expenses – 2025 Rules

To be eligible to claim working from WFH expenses, you need to be genuinely working from home to fulfil your employment duties, not just checking emails or taking occasional calls.

Div 296 must be considered ‘holistically’, IPA says

As heated debates over the proposed Division 296 tax continue to be drawn out, the IPA has called on the government to “reconsider problematic areas”.