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Understanding the Rationale Behind Business Structure Recommendations by SME Advisors

Recommending the wrong business structure for a client can raise significant governance issues and management responsibilities, expose operators to personal liability, impact the ability to… Read More ›

Money Laundering Governance and Income Shifting: Evidence from Australian Financial Institutions

Money laundering involves concealing the origins of illegally obtained funds through complex transactions that often span multiple jurisdictions. Such activities are therefore closely linked to… Read More ›

Redesigning the Charitable Exemption from Duty in New South Wales

In my September 2023 Australian Tax Forum article, ‘Redesigning the Charitable Exemption from Duty in New South Wales’, I argued that the New South Wales… Read More ›

Why Australia Needs Broad-Based Social Protection Policies to Reduce Food Insecurity

Food insecurity exists when people do not have “physical, social and economic access to sufficient, safe and nutritious food that meets their dietary needs and… Read More ›

Budget Forum 2024: Personal Income Tax Cuts and Fiscal Policy

While the budget did not announce any much-needed tax reform, it does have two noteworthy aspects from a medium-term perspective. First, it introduces the re-designed… Read More ›

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