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Articles by Category

Investment Insights
 Economic & market outlook - quarter ending 30 September 2009
 General Motors
 We have super covered
 Bouncing Back
 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
 Summer 2009 Issue - Investment Strategies
 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.
 Under–insurance Downunder
 Economic commentary
 A word from Daniel Minihan
Latest News
 Proposed changes to employee share schemes a disaster for employers and employees
 Scott Phillips moves to Moore Stephens
 Inquiry into the disclosure regimes for charities and not-for-profit organisations
 Housing affordability crisis? What housing affordability crisis?
 Hidden traps in new MIT provisions announced in 08 Federal Budget
 Moore Stephens, Fowler Board merger enhances Moore Stephens presence in the Toowoomba - Darling Downs region
 Moore Stephens and Dialog join forces in Microsoft Dynamics collaboration
 Moore Stephens goes from strength to strength, in Australia and around the world
 Land tax concession for discretionary trusts has income tax sting in its tail
 Moore Stephens in Brisbane announces new head of Tax
 Call for Government action to overcome tax structuring hurdles
 Moore Stephens launches global property funds management advisory group
 Moore Stephens applauds new tax changes to boost property, infrastructure and PPP investment
 Moore Stephens, Pickards BDS merger creates formidable Queensland accounting firm
 Moore Stephens takes a shot at firearms industry
The Bottom Line
Spring 2008
 Full PDF publication - Spring 2008
 Events
 Special feature - Credit crunch of 2007 and 2008
 Critical due dates
 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
 Full PDF publication - Summer 2009
 Critical dates
 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
 Special feature - Internal controls, your undervalued asset and best ally during a crisis!
 A new regime for tax agents
 Taxation - Small business and general business tax breaks
 Property - Current government concessions targeted at the property sector
 Business Services - Business review essential to survive the global financial crisis
 A word from the chair
Spring - Summer 2009
 Succession planning
 Is residential property overvalued?
 Australia’s carbon future
 Beware of uncommercial transactions
 A word from the Chair
Moore Property News
 South Steyne Hotel Pty Ltd & Ors vs FC of T
 Growth Areas Infrastructure Contribution Bill introduced
 Recent AAT Case causes concern to developers claiming GST credits on construction costs
 Long-term leases don’t have to be long-term
 2009/10 Federal Budget
 Are you eligible for a grant under the Green Building Fund?
 ATO Draft Ruling provides GST relief for property developers
 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
 GST and the Sale of Real Property
 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
 Is a holiday unit an active asset?
 Withholding Tax on Distributions to Foreign Investors - Labor's promise halved . . .
 Brady King's Case
 OECD releases Real Estate Investment Trusts model for comment
 GSTR 2007/D2 – Development lease arrangements with government agencies
 A Big Day in Property Infrastructure Tax Changes
 Increase in property insurance contributions by insurance companies
 GE Capital Finance Pty Ltd v FCT
 Tax changes enhance competitiveness of Australian Property Trusts.
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…
 South Africa - Rejuvenating inner city areas
 Singapore - Assistance for the real estate market during the economic slowdown
 Germany - Modifications regarding non-resident taxation of real estate corporations
 Channel Islands - Moving UK property investment offshore in the current market environment
 Australia - Attractive incentives for businesses in Australia
 Argentina - New regulation for the purchase or sale of real estate
 A word form the chair
Beyond Numbers
 Submisson on Draft Legislation to Repeal For Investment Fund Rules
 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
 Key superannuation rates and thresholds – 1 July 2009
 Only 2 minor recommendations made for section 23AG legislation!
 Employee share schemes - submission to Treasury
 Reform of the taxation of employee share schemes
 Section 23AG changes - submission to treasurer
 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
 Living Away From Home Allowance (LAFHA) - update
 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
 The New Research & Development Tax Credit: What does this mean for you?
 Trust Structures and Company Beneficiaries - Draft Ruling Released on Unpaid Present Entitlements
 ATO signals tough approach to highly-engineered cross-border structures
 Managed Investment Trusts - Exposure Draft released: Capital Account Treatment
 Tighter restrictions on accessing non-commercial business losses
 Tax Laws Amendment (2009 GST Administration Measures) Bill 2009
 Employee Share Scheme (ESS) Legislation introduced into parliament
 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
 R&D incentive update
 Proposed legislation will enable some companies to claim prior year tax losses
 Employee share scheme update
 Changes to Australia's foreign investment screening framework
 Changes to Australia’s foreign investment screening framework
 Moore Stephens MIT tax review submission
 Moore Stephens MIT legislation design and implementation submission
 Reportable Superannuation Contributions
 Trust deed trumps all: the Bamford descision
 Government to close long-standing Division 7A loopholes
 The impact of the 2009/10 Federal Budget for the funds management industry
 Urgent Warning to Companies with Existing Employee Share or Incentive Schemes
 Significant changes introduced in 2009/10 Federal Budget
 Are you ready for the 2010 Federal Budget?
 MTN - Exposure Draft released on Income Tax
 MTN - PAYG instalment and R & D reminder
 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)
 Additional tax deduction for new equipment
 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
 Federal budget overview
 McDermott Case: Not so smooth sailing
 ‘Kevin – 07’: A fresh tax perspective?
 Buyer Alert: CGT implications of standard earnout arrangements.
 TLAB No. 5
 Important changes to trust loss
 Employee share schemes and stapled securities
 Accounting for income taxes uncertainties
 Taxation of financial arrangements
 Tax risk management
Archived articles
 Historical Moore Stephens publications
Between the Lines
December 2008
Education Interests
 ATO accepts that subsidiary entities of Universities may be tax exempt
 Education News of the Federal Budget 2009-10
 ESOS Compliance
 How to make your world trip tax deductible
 Higher Education Endowment Fund draft guidelines for 2009 funding round released
Shipping Matters
 Some GST relief for non-resident transporters
 Shipping confidence survey report - September 2009
 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
 Forensic advisory services
 GS 007: Audit Implications of the Use of Service Organisations for Investment Management Services
 Financial services – current issues under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006
 AUSTRAC alert
 Has your risk profile changed?
 Student loans alert
 Austrac Alert
Events
 Seminar on risk management in the not for profit sector
 Client Workshops: Beyond Survival
 Melbourne university tax update - registration form
 Golf with confidence - ladies practice round
Carbon Emissions Update
 Federal Government White Paper
 Mandatory reporting of greenhouse gas emissions - what do you need to know?
XYZ Financial Reporter
May 2009
 ASIC Surveillance – 30 June 2009
 Impairment of available-for-sale investments
 IFRS for SME’s – where are we at?
 New rules for accounting for dividends
 Puttable financial instruments – liabilities or equity?
 AASB 8 – Operating Segments
 Business Combinations – Beware of the financial impacts of the revised AASB 3
June 2009
 Disclosure of Key Judgements and Sources of Estimation Uncertainty
 XYZ 2009 Features
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
 Review of Not-For-Profit accounting
 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
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
Gaming News - Victoria
 The rules for gaming operators in Victoria have changed
Media releases
 Moore Stephens continues to expand, adding new member firm in Canberra
 Moore Stephens Queensland cements its dominance of the North Queensland accounting and advisory market with PwC Townsville acquisition
 Moore Stephens attracts another mid-tier network firm
 Moore Stephens Technology Australia to revolutionise the bus and coach industry
 Moore Stephens strengthens its presence in South Australia with new Adelaide member firm
 MEDIA RELEASE - Reforms to the supervision of Australia's financial markets
 Limited attraction – New IASB IFRS accounting standard for SMEs
Corporate Finance
 Asset impairment - tips and traps
Public perspective
 Clarification of the contracting powers of government departments - Port of Portland Pty Ltd v State of Victoria [2009] VSCA 282 (10 December 2009)
 Federal Court decision allows input tax credits on taxi-cab subsidies for DOT Secretary to the Department of Transport (Vic) v FCT
Doing business in Australia
 Doing business in Australia