Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025, which includes the measure to extend the $20,000 instant asset write-off for small business entities by 12 months until 30 June 2025, ...

A loan fringe benefit arises where an employer provides a loan to an employee (or associate of an employee) and charges either a low rate of interest (or no interest). A low rate of interest is one ...

With employers continually focusing on a more contemporary and competitive Employee Value Proposition (EVP), we are seeing the provisions of more varied benefits – and in particular non-cash gifts, ...

Set out below is a non-exhaustive list of examples of benefit arrangements which can fall within the ‘residual’ fringe benefit category: Hire cars: When an employer provides a hire car to an employee ...

In an engaging and thought-provoking session on the 2025-26 Federal Budget, PwC’s Tax Briefing explored critical insights into Australia’s current economic landscape, tax framework, and foreign ...

The Australian Prudential Regulation Authority’s (APRA) upcoming system-wide stress test presents a significant opportunity for Australian banks and superannuation funds to put processes, policies and ...

Towards the end of 2022, the Government enacted its pre-election policy announcement to provide a fringe benefit tax (FBT) exemption for certain electric cars. Currently, eligible electric vehicle ...

Master data management (MDM) provides a single source of truth for your data, ensuring uniformity, accuracy and stewardship across the enterprise Cloud-native, graph-based and ML-driven MDM enhances ...

Helping shape small business and personal banking from the ground up AMP, a prominent player in Australia's wealth and banking sectors, has built a brand-new bank – one which is redefining the digital ...

Following the September 2024 factsheet, Treasury have now released Payday Super draft legislation providing key detail in relation to this major reform. The Draft Law proposes to implement key design ...

Extreme weather. Mind-blowing technology. A global health crisis. Political upheaval. The 21st Century has provided no shortage of shocks—and we’re only a quarter of the way through. With the future ...

The rapid growth of eCommerce continues to reshape indirect tax regimes across the Asia Pacific region. This publication examines rules and developments in 15 Asia Pacific countries and territories, ...