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 Moore Stephens Australia

Articles by Category

Investment Insights
 Don't Play The Losers Game
 The Managed Fund Merry-Go-Round
 Investment Insights Alert - Financial Markets and the S&P Downgrade
 Will the Crisis Create a New Japan?
 European Sovereign Debt Crisis
 The Sovereign Debt Debacle – Phase 2 of the GFC ?
 Economic & market outlook - quarter ending 30 September 2009
 The road to smarter investments
 New rescue plan
 Bailouts and stimulus packages
 Five Reasons the markets don't like the bank bailout
 The door has opened for gearing in super
 Welcome to our first monthly Investment Insights
Investment Strategies
Special Feature
 Spring 2008 Special Feature - Investment Strategies
 The proposed solution
 The credit crunch: how are you affected?
 Background and why it went wrong
 Credit crunch of 2007 and 2008
 A word from Daniel Minihan
Winter 2008
 Welcome to the winter edition of Investment Strategies
 Time in, not timing!
 What's more important; risk or return?
 Housing affordability
 What have mortgages got to do with staff superannuation?
 Meet the team
 Economic & market commentary
Summer 2009
 Critiquing the crisis
 What’s more important; risk or return?
 SMSF gearing - supercharge your returns...
 Economic commentary
 A word from Daniel Minihan
Winter 2009
 Recognition of same-sex couples approved
 Centrelink’s Age Pension - are you eligible?
 Federal Budget summary
 Bear market effect on income streams
 Economic commentary
 A word from Daniel Minihan
Spring/Winter 09
 Tax effective transitioning
 Bonds in the current climate
 Investment markets work; but they’re not perfect.
 Economic commentary
Autumn/Winter 2010
 A word from Daniel Minihan
 End of year planning tips
 What is ethical investing anyway?
 Important lessons re-learnt
 Leverage lives on
Spring/Summer 2010
 Traumatic Times
 The Business of Insurance
 The risks worth taking
 A Word from Daniel Minihan
Winter 2011
 Why investing in bonds is beneficial…
 Is it time to invest internationally?
 Bubble Trouble
 Economy Commentary
 A word from Daniel Minihan
The Bottom Line
Spring 2008
 Special feature - Credit crunch of 2007 and 2008
 SMSF borrowing strategies
 Charities and not-for-profits need a reporting overhaul – or not?
 Prevention is better than cure
 Strategic growth is critical for survival
 Property transactions - The devil is in the detail
 Are you at risk of money laundering and terrorism financing?
 Make your business work smarter
 A word from the Chairman
Summer 2009
 Accounting for financial instruments in this market
 The global economy
 Helping business in the global financial crisis
 Does a downturn in the economy mean a truce in the war for talent?
 Annual equal opportunity for women in the workplace agency report
 Planning for tough times
 Applying the margin scheme?
 A word from the Chairman
Winter 2009
 A new regime for tax agents
 Taxation - Small business and general business tax breaks
Spring - Summer 2009
Autumn/Winter 2010
 Tips & traps - an economic outlook for 2010
 Valuation of assets
 Fraud or misstatement in financial reporting
 Moore Stephens Canberra
 Moore Stephens Gold Coast
 Planning for Growth through business coaching
 Business Intelligence
 A word from the Chairman
Summer 2010
 Anti detriment death benefit provisions for super fund members - Tips and traps
 Tax disputes & compensation claims
 Asset impairment - Tips & traps
 Export grants: $200,000 per year
 Director Penalty Notices - Recent changes to the old regime from 1 July 2010
 Property Developers and GST - Getting it right
 A Word from the Chairman
Autumn 2011
 Have you overpaid GST?
 Division 7A - another sting in the tail
 Funding business expansion
 Personal property securities regime
 A Word from the Chairman
Winter 2011
 Not for profit changes announced in the 2011/12 federal budget
 Getting it right
  ATO cracks down on rental property investments
 It's a small world
 Company directors to be personally exposed to more company liabilities
 A word from our chairman
Moore Property News
 GST financial supply changes to impact on the managed funds industry
 Asset Ownership Time Bomb!!!!! Personal Property Security Rules to Start 31 January 2012.
 Proposed Victorian Landholder Duty Model would make Victoria an unfavourable investment destination
 2011 PFA Research and Compliance Roadshows hosted by Moore Stephens
 Developer Issues - Stamp Duty, Income Tax and Land Tax
 Amendments to the GAIC Scheme
 Property Industry Update- Federal Budget
 Tax breaks for Green buildings delayed
 TIA Property Intensive Outbound Investment by MIT’s
 Discussion Paper on the reform of Taxation of Trusts
 A practical view of the proposed change to the Controlled Foreign Company (“CFC”) provisions.
 GST AND SUPPLIES OF ‘NEW’ RESIDENTIAL PREMISES – CONSULTATION PAPER RELEASED
 Consultation paper released on tax breaks for Green Buildings
 Federal Court provides certainty regarding the GST treatment of residential property
  Treasury Releases Discussion Paper - New Managed Investment Trust (“MIT”) Tax System
 Dishonourable Intentions! Does the intention of the purchaser determine the GST treatment of a property sale? Confusion reigns supreme!
 South Steyne Hotel Pty Ltd & Ors vs FC of T
 South Steyne Hotel Pty Ltd & Ors vs FC of T
 Growth Areas Infrastructure Contribution Bill introduced
 Queensland land tax to become recoverable
 Australian Government re-opens National Rental Affordability Scheme
 Moore Property News - Applying the margin scheme?
 Special Edition - NSW Mini Budget
 Managed funds: changes to the eligible investment business rules
 Draft Public Trading Trust Legislation – Falls Short of Property Industry Expectations
 GST implications of property transactions through Bare Trusts and inspecie distributions by trusts
 Full Federal Court decision in Brady King case favours taxpayers
 2008/09 Federal Budget – impact of the announcements on property investments
 Brady King's Case
Beyond Borders
October 2008
 A word from the Chairman
 United States - Foreign investment funds
 South Africa - Reforming the listed property investment sector
 Singapore - The development of Marina Bay
 Germany's property market remains stoic in the face of adversity
 Germany - After the Lull . . . the Boom
 Germany's overview of the property market
 Channel Isles - Investor strategies in a volatile UK property market
 Belgium - Ups and downs of the European Union
 Australia to be a more attractive real estate investment option ...
 Argentina - Real estate sector continues to flourish
May 2009
 United Kingdom - Better the tenant you know…
 Australia - Attractive incentives for businesses in Australia
 A word form the chair
Beyond Numbers
 Living Away From Home Allowance to be decimated
 Fly in fly out exemption for overseas employees becomes law
 ATO Data Matching Project and WorkCover
 ATO Data Matching Project and Temporary Visa Holders
 Australian Tax Residence – Under the Spotlight Again
 Payroll Revenue Ruling PTA.038
 Tax changes by stealth
 Tax Forum – A Personal View
 Can your LAFHA arrangements withstand ATO scrutiny?
 Car Fringe Benefit reforms received Royal Assent
 BN- Car Fringe Benefit Reforms
 The bizarre world of tax – Foreign Accumulation Funds
 Payroll Tax Update - New Ruling Released
 Update on proposed FBT measures
 Federal Budget 2011/12: Superannuation
 FBT Overhaul for Cars
 Fly in fly out arranged extended to remote overseas locations
 Living Away From Home Allowance (LAFHA) – New Rates
 ATO to crack down on Living Away From Home Allowances
 PAYG AND FBT LIABILITY OF A NON RESIDENT EMPLOYER
 Proposed Flood Levy
 Changes to Superannuation
 Government Tightens Rules for Residential Housing and Temporary Residents
 New Employee Share Scheme (ESS) legislation receives Royal Assent
 Changes to Foreign Investment Fund rules flagged
 FBT & Christmas Functions - gearing up for the festive season
 Employee share schemes - submission to Treasury
 New Budget Changes – Matters effecting all individuals
 New Budget Changes – Major Superannuation Shake Up
 Foreign earnings exemption for employees to go
 New Budget Changes – Significant Changes to Employee Share Schemes
  Departing Australia Superannuation Payments
 Rudd's cash splash passed with minor amendments
 Making it easier for foreign persons to buy Australian real estate
 Rudd’s cash splash – the impact on your expatriates
 Same-sex equality legislation
 Temporary Residency Superannuation Legislation Amendments
 Woolworths salary sacrifice scheme
 New bilateral social security agreements in force
 Medicare levy surcharge thresholds to increase
 Good news - proposed changes for temporary residents and superannuation overturned
 Proposed changes - temporary residents and superannuation
 Payroll tax update - expatriate employees
 International assignment services
Moore Tax News
 GST financial supply changes to impact on the managed funds industry
 Corporations Act – Section 254T
 Opportunities to Attract Foreign Funds – Investment Manager Regime Released
 The Future of Tax losses: Turning Losers into Winners
 R&D Incentive - Application for Advance Findings Form has been released
 Start date for new MIT regime deferred again … to 1 July 2013
 Tax Consolidation: Treasury says no to your “rights to future income” deductions
 Consultation paper released to provide certainty on the taxation of trusts
 Tax Loss Reform for Taxpayers Undertaking Infrastructure Projects
 The small business CGT concessions: Value your liabilities
 No flight means no supply: Qantas success to impact on GST in the services sector
 The New R&D Tax Credit
 A trust’s investment portfolio is not automatically on capital account
 ATO Compliance program - ATO applies more resources to crack down on sham contractors
 Overview of the Carbon Tax Scheme
 Proposed FAF rules will not apply for the 2010-11 income year
 The New R&D
 Year End Tax Planning- 30 June 2011
 NFP tax concessions reform - an opportunity to provide your views
 2011/12 Federal Budget Summary
 TRUST STREAMING MEASURES
 Fringe Benefits Tax – ATO Compliance Crackdown Looming
 START DATE FOR NEW MIT REGIME DEFERRED TO 1 JULY 2012
 Tax consolidated groups: rights to future income deductions under threat?
 Moore Stephens CIV discussion paper submission
 Discussion Paper on the reform of Taxation of Trusts
 Decision Impact Statement released on FCT v H
 A practical view of the proposed change to the Controlled Foreign Company (“CFC”) provisions.
 ATO focus on businesses - A timely reminder
 New Reporting and Withholding Requirements for Financial Institutions Investing in the United States
 Important TOFA Deadlines approaching fast for Pre-existing Financial Arrangements
 Moore Tax News- Win for Aid/Watch in High court
 Islamic Banking: Challenges and Opportunities in Australia
 Company supporting community bank is now tax exempt; decision now subject to ATO challenge
 Managed Investment Trusts - Have you completed the MIT capital account election form yet?
 Reform of the Australian Controlled Foreign Company ("CFC") Rules-Consultation Paper
 GST treatment of gifts, donations and grants – time to review?
 Board of Taxation review of Collective Investment Vehicles tax regime – Terms of reference
 The impact of the 2010/11 Federal Budget for the funds management industry
 Resources Tax and your portfolio
 The Henry Tax Review for the NFP sector
 The New Research & Development Tax Credit: What does this mean for you?
 Tighter restrictions on accessing non-commercial business losses
 Tax Laws Amendment (2009 GST Administration Measures) Bill 2009
 Recent announcements to support the government policy objective of Australia as a financial services hub
 Small business and rural property holders to receive exclusions from new private company deemed dividend rules - changes to budget announcement
 Proposed legislation will enable some companies to claim prior year tax losses
 Employee share scheme update
 Changes to Australia's foreign investment screening framework
 Government to close long-standing Division 7A loopholes
 The impact of the 2009/10 Federal Budget for the funds management industry
 MTN - Exposure Draft released on Income Tax
 Small Business Concessions
 Annual investment income report
 Small Business and General Business Tax Breaks
 Government Stimulus Bills Passed By Senate
 The Small Business and General Business Tax Break – Your Questions Answered!
 Federal Government Pushes Business Capex
 Duty Amendment Bill 2008 (Vic)
 Federal Court decision: A blow to the Australian funds management industry
 WORD INVESTMENTS case – High Court rules that business activities of charities are tax-exempt
 TOFA Stages 3 and 4 Reintroduced into Parliament
 Reward your Employees this Festive Season
 Woolworths salary sacrifice scheme
 REVIEW OF TAX ARRANGEMENTS APPLYING TO MANAGED INVESTMENT TRUSTS
 Portable electronic devices and the meaning of ‘primarily for use’ in employee’s employment
 Board of taxation review of managed investment trusts
 McDermott Case: Not so smooth sailing
 Buyer Alert: CGT implications of standard earnout arrangements.
 Important changes to trust loss
 Accounting for income taxes uncertainties
 Tax risk management
Archived articles
Between the Lines
December 2008
Education Interests
 Higher Education Tax Update, 5 December 2011
 Changes to GST and appropriations are a victory for common sense
 GSTR 2001/D4 - The ATO updates its views on GST and grants
 Giving Charity Meaning - First steps towards a statutory definition
  Changes to the GST Treatment of Government Appropriations are likely to impact on Education Providers
 ESOS Compliance
 How to make your world trip tax deductible
 Higher Education Endowment Fund draft guidelines for 2009 funding round released
Shipping Matters
 New Personal Property Security (“PPS”) Rules apply to leases. Don’t let your ship ‘sail away’!
 Significant reform to Australian shipping regime announced
 FUEL TAX CREDITS REDUCED FOR SHIPPERS UNDER GOVERNMENTS CARBON TAX SCHEME
 Government announces sweeping reforms to Shipping Tax System
 The Government announces sweeping reform to Australian Shipping Policy to make the industry more competetive including change to taxation, training, and wages policy.
 How does the 2009-10 Budget affect the shipping industry?
 Shippers deserve more credit
 Moore Stephens Shipping Survey
 Henry Review of Tax Concessions for Australia’s ships
 Tax concessions and incentive plans for Australia’s ships
Risk Watch
 Shine a Light on Fraud
 Integrating BUSINESS and CLINICAL management
 Financial services – current issues under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006
 Has your risk profile changed?
 Student loans alert
 Austrac Alert
Events
Carbon Emissions Update
 Overview of the Carbon Tax Scheme
MS Financial Reporter
2009
May 2009
June 2009
July 2009
 Late Amendments to Audit Reports for Superannuation Funds
 ASIC appoints new Chief Accountant
 Impairment of Goodwill
 Going concern in turbulent economic times
 Breaking News – IFRS for SME’s
August 2009
  XYZ accounting standards 2009
 June 2009 disclosures – application of future standards
 Revenue: sales as principal or agent?
  IFRS for SME’s – don’t hold your breath
September 2009
 Amendments to ASIC Financial Reporting Class Orders
 AASB 139 Revised – Part 1 out soon!
October 2009
 Onerous contracts
 Financial reporting obligations of Australian Financial Services (AFS) Licence holders
 IFRS for SMEs – the current AASB view
November 2009
 IFRS 9 Financial Instruments issued
 XYZ Model Financial Accounts – Introducing the December 2009 edition
 Reporting of non-statutory profit figures – Underlying Profits
December 2009
 AASB 9 – Financial Instruments
 AASB Consultation Paper: Differential Financial Reporting – Reducing Disclosure Requirements
 Proposed reforms to corporate reporting
2010
January 2010
 Interpretation 19 – Extinguishing Financial Liabilities with Equity Instruments
 ASIC reporting concerns
 Amendment to AASB 124 – Related Parties
  Reduced Disclosure Regime
February 2010
 Moore Stephens Technical Accounting Services - upcoming presentations
 Operating Segments – how AASB 8 can impair your goodwill
March 2010
 Other news in brief
 Application of New and Revised Pronouncements
 ED 189 Financial Instruments: Amortised Cost and Impairment
April 2010
 Disclosure of related party transactions: Practical examples
 Investment Properties – The Accounting Requirements
May 2010
 XYZ Financial Reporter celebrates its 1st birthday
 Does there need to be a 50-50% ownership split before a joint venture can exist?
 Other news from the AASB
 XYZ Model Financial Accounts for June 2010
 AASB gives Reduced Disclosure Regime the go ahead
June 2010
 Moore Stephens Melbourne has moved
 AASB standards effective for first time at 30 June 2010 for annual financial reports
 Moore Stephens Technical Accounting Services staff in action
 Annual improvements project
 Other Comprehensive Income – ED 197
 ASIC focus for the 30 June 2010 reporting period
July 2010
 AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements and AASB 1053 Application of Tiers of Australian Accounting Standards
  Looking for model financial accounts on the Reduced Disclosure Requirements and Corporate Reporting Reform?
 Corporations Amendment (Corporate Reporting Reform) Act 2010
August 2010
 June 2010 disclosures – Application of future standards
  NSW Inc Associations – Legislation updated
 Resignation of Auditor – Small Public Company Limited by Guarantee
 ASIC Class Order 10/654
September 2010
 Streamlined reporting to members of public companies limited by guarantee
 Did you know there are some entities that cannot eliminate parent entity financial statements under the corporate reporting reforms?
 Dividends under revised Section 254T– Interpretational dramas and the backdoor mandating of accounting standards
October 2010
 Parent related disclosures required under Corporate Reform Consolidated financial statements
 Amendments to IFRS 7 Financial Instruments: Disclosures
 Draft IFRIC Interpretation DI/2010/1 – Stripping Costs in the Production Phase of a Surface Mine
 Exposure Draft 205 – Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation
 Exposure Draft 204 -Deferred Tax: Recovery of Underlying Assets
 Exposure Draft 202R – Leases
 Exposure Draft 199 – Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
 Exposure Draft 198 – Revenue from Contracts with Customers
 Exposure Draft 197 – Presentation of Items of Other Comprehensive Income
 Exposure Draft 196 – Fair Value Option for Financial Liabilities
November 2010
December 2010
 Management Commentary
 XYZ NOT FOR PROFIT (NON-REPORTING) LIMITED INDEPENDENT AUDITOR’S REPORT
 XYZ ASSOCIATION (NON-REPORTING) INC
2011
January 2011
February 2011
 Dean Ardern joins M.S. Technical Accounting Services
 Changes to deferred tax treatment of investment properties
 ASIC offers assistance to lodging entities affected by the floods
 Implications for financial reporting by entities affected by natural disasters
March 2011
April 2011
May 2011
Jan 2012
Gaming News - Victoria
Media releases
 Building better leaders in the mid tier space
 QUT partners with MSQ to boost the mid tier market
 2IC Management Merges with Moore Stephens Adelaide
 2011/12 Federal Budget Summary
 Moore Stephens Indirect Tax Practice in today’s AFR on R&D
 A Double Dip Recession and why Quantitative Easing won’t work
 Moore Stephens Technology Australia Named to 2010 President’s Club for Microsoft Dynamics
 Research & Development Tax Concession – Microbreweries / Craft breweries
 Moore Stephens Technology Australia to revolutionise the bus and coach industry
 Moore Stephens strengthens its presence in South Australia with new Adelaide member firm
Corporate Finance
Public perspective
 Changes to GST and appropriations are a victory for common sense
 GSTR 2001/D4 - The ATO updates its views on GST and grants
 Draft legislation concerning GST on Government fees and taxes has been released
Brochures
Transfer Pricing Insights
  Consultation Paper
 The Australian Taxation Office View on the Full Federal Court decision in the SNF’s case
 Backdated Reform of Australia's Transfer Pricing Rules
 New requirement to report uncertain and other tax positions to the Australian Taxation Office
 Proposed FAF rules will not apply for the 2010-11 income year
 Commissioner of Taxation v SNF (Australia) Pty Ltd (2011): Practical implications for the application of the Comparable Uncontrolled Price (“CUP”) transfer pricing methodology.
 Disclosure required of Uncertain Tax Positions
 A practical view of the proposed change to the Controlled Foreign Company (“CFC”) provisions.
 Provision of Software held to be royalties by the Indian Income Tax Appellate Tribunal and Indonesia issue Transfer pricing guidelines.
 TR 2010-7 - interaction between thin cap and transfer pricing
 GlaxoSmithKline Inc v The Queen
 SNF (Australia) Pty Ltd v Commissioner of Taxation: Implications for the practical application of transfer pricing methods in Australia.
 Transfer Pricing Insights
Not for Profit Interests
 NFP Reform Agenda continues at a Rapid Pace – Have Your Say
 Defining Charity
 GSTR 2001/D4 - The ATO updates its views on GST and grants
 Giving Charity Meaning - First steps towards a statutory definition
 TR2011/4 - the ATO's view on charities following recent court decisions
 Exposure Draft in Australia special conditions
 TR2005/22DA puts NFP subsidiary entities on the Hit List
 Not-for-Profit changes announced in 2011/12 Federal Budget
 NFP tax concessions reform - an opportunity to provide your views
 Not for Profit Sector- Special Budget Update
 Full Federal Court confirms that a community bank can be tax exempt
 Moore Stephens commentary supporting its submission
 Moore Tax News- Win for Aid/Watch in High court
 Company supporting community bank is now tax exempt; decision now subject to ATO challenge
 The Henry Tax Review for the NFP sector
 WORD INVESTMENTS case – High Court rules that business activities of charities are tax-exempt