Solomon Islands: small businesses, big potential
Micro, small, and medium enterprises are the engine of many economies. In the Solomon Islands, they hold the key to a more prosperous future.
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Understanding management buy-outs
Understanding management buy-outs
The prevalence of Baby Boomer business owners nearing retirement means that succession planning has been a hot discussion topic in recent years;...
The $1.6 million transfer balance cap explained
The $1.6 million transfer balance cap explained
IntroductionThe Department of Treasury on 27 September 2016 released the second tranche of exposure draft legislation and explanatory material in...
Post-death superannuation proceeds trusts: a last resort?
Post-death superannuation proceeds trusts: a last resort?
It is well established that a will utilising a testamentary trust (TT) should be the starting point for any comprehensive estate planning...
The Division 7A UPE time bomb
The Division 7A UPE time bomb
Division 7A has been described as an accountant’s worst nightmare. It basically tries to deal with all types of leakages from a company to its...
Looking outside super for tax-effective investment strategies
Looking outside super for tax-effective investment strategies
Treasurer Scott Morrison may not have said outright that he was targeting SMSFs when he announced the proposed changes to super, but he may as...
Navigating the government’s revised contribution proposals
Navigating the government’s revised contribution proposals
What is the revised change?The new proposal provides for an annual NCCs cap of $100,000 per financial year (‘FY’) from 1 July 2017. The current...
A checklist for fintech success
A checklist for fintech success
But with all these new ventures appearing seemingly out of the blue, and with so many investment dollars being channelled towards these...
ECPI traps with pension tax strategies
ECPI traps with pension tax strategies
The interaction between exempt current pension income (ECPI) and carried forward tax losses is not necessarily simple for funds with members in...
Tools for dealing with people problems
Tools for dealing with people problems
People problems are the worst. And I don’t just mean staff. You might also be concerned about a lack of customers, not keeping the ones you’ve...
Don’t get done on payment terms
Don’t get done on payment terms
Small businesses have had increasing pressure put on them to innovate by the federal government, but most can’t even contemplate innovation...
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