Australia
Turning R&D tax complexity into confidence

By Berrin Daricili on 03/09/25 - Mins to read: 5 minutes

For many innovative businesses, the R&D Tax Incentive (RDTI) has long been a vital source of cashflow. But with the release of the new R&D application form in August - and growing scrutiny from regulators - claiming those benefits has become tougher than ever. Audits are up. Documentation demands are...
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Unlocking hidden value: Understanding and capitalising intangible assets

By Grant Martinella on 03/09/25 - Mins to read: 5 minutes

For many business owners, the true value of your business extends far beyond the physical assets. Brand reputation, customer relationships, technology and intellectual property often drive performance and profitability - yet these assets can be difficult to quantify and are often overlooked in financial reporting. In today’s economy, where innovation...
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Revamped Division 296 tax pushed back to 1 July 2026

By Charis Liew on 03/09/25 - Mins to read: 5 minutes

On 13 October 2025, Treasurer Jim Chalmers provided a long-awaited announcement regarding the status of the proposed Division 296 tax on superannuation balances exceeding $3 million, confirming it would proceed effective 1 July 2026 but with some significant changes to the methodology and thresholds – such as the exclusion of...
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How SMEs can use AI to unlock efficiencies

By Chris Leahy on 03/09/25 - Mins to read: 5 minutes

For many business owners, finance and administration functions are the silent engine room - vital to smooth operations, but often resource-hungry and time-consuming. The good news is that advances in AI and automation are making it possible to reduce manual effort, cut costs and gain real-time insights that support smarter...
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ZEPOS vs Performance rights: what’s the smarter choice for your equity plan?

By Nicholas Benbow on 03/09/25 - Mins to read: 5 minutes

For founders and CFOs scaling businesses in Australia, navigating the complexities of equity incentives is a critical task. Among the various options, the choice between zero exercise price options (ZEPOs) and performance rights often presents a strategic dilemma. While both mechanisms empower employees with equity at no upfront cost upon...
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Mandatory climate reporting one year on: top challenges for CFOs

By Mark Smit on 03/09/25 - Mins to read: 5 minutes

It has been just over a year since Australia legislated mandatory climate reporting for certain entities and recent conversations with CFOs, risk managers and sustainability leaders reveal both progress and ongoing uncertainty. Several clear themes are emerging that preparers should be mindful of as the first reporting deadlines approach. This...
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