The draft package includes a new electable regime that aims to provide some trusts with relief from the application of the minimum tax without undertaking a restructure, as highlighted by Julian Humphrey and Amanda Maguire.
Warsh offered discipline instead of direction – US inflation is still too high and the labour market solid; the Fed’s credibility will be measured by results, writes KPMG US Chief Economist Diane Swonk.
This budget represents a shift in the tax landscape for individuals, with changes to personal income tax settings for workers and significant future changes for investors.
The Full Court has upheld the Federal Court’s decision that no financial arrangement arose under Division 230 when Tabcorp’s gaming licence expired in 2012, confirming that a right with no real prospect of satisfaction is not a contingent right for TOFA purposes.
With exposure to some of the most complex issues facing businesses and governments today, professional services firms offer a unique starting point for university students thinking about life after graduation.
While the Hall case is under appeal, it provides a valuable precedent for interpreting section 8-1 in the context of modern work arrangements, as outlined by Hayley Lock, Jackie Shelton and Laura Carroll.
KPMG's ASPAC Tax Policy Lead Conrad Turley discusses how a 'group' may be defined under the proposal by the G7 for a 'side by side' approach to the Pillar 2 framework.
This KPMG International webinar, held on Wednesday 25 June, looks at how to navigate talent uncertainty through benchmarking and global insights.
While not mandatory, registering early ensures organisations are well-positioned to meet its obligations and engage with the ATO, as detailed by Sean Madden and Phil Beswick.
The ATO has released key messages from the March and April 2025 working group meetings, as summarised by Alia Lum and Amanda Maguire.
Prior to the 2025 Federal Budget, KPMG surveyed private, mid-market and family businesses to gauge economic sentiment and budget concerns.
The Bill, which includes changes to specific eligibility criteria to be a Portfolio Investment Entity, has been modified in response to public submissions, as outlined by KPMG NZ’s Darshana Elwela and Rachel Piper.
