The Western Australia Budget 2025-2026 does not introduce any new taxation measures and continues to implement measures to promote cost of living relief and housing affordability, as discussed by Dorian Beaver, Daniel Kim and Christopher Wong.
The June labour force data should be telling the RBA to get ahead of the curve and drop the cash rate by 25 basis points (bp) at the next meeting, writes KPMG Australia Chief Economist Brendan Rynne.
There is a very strong argument that absent the tariff-induced inflation, the Fed would be cutting rates now, writes KPMG US Chief Economist Diane Swonk.
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 introduction of the long-awaited amendments to the corporate residency rules would help to reduce the administrative burden on corporate groups, write Julian Humphrey, Denis Larkin and James Macky.
Jacqui Hardwick and Catherine Ommundson explore the updates made to the supplementary annual GST return, including use of the GST analytical tool, and why the Australian Taxation Office is interested in companies' business processes and system changes.
Jacqui Hardwick explains why the Australian Taxation Office (ATO) is interested in companies' business processes and system changes, in relation to the supplementary GST return.
The focus areas continue to centre on areas requiring significant judgement, including revenue recognition, asset valuation and provisions, as outlined by Kim Heng and Julie Locke.
This webinar, held on Tuesday 22 April, delves into the details of new country-by-country reporting regulations around the world, including Australia’s.
The introduction of the long-awaited amendments to the corporate residency rules would help to reduce the administrative burden on corporate groups, write Julian Humphrey, Denis Larkin and James Macky.
The key changes proposed by the Board of Taxation appear reasonable given the evolved transparency landscape, as detailed by Phil Beswick, Sean Madden, Val Misiura, Amanda Maguire and Katryne Chia.
The potential breadth of the rules for significant global entities, foreshadowed in the 2024-25 MYEFO announcement, raises a number of questions on how they would be implemented, as outlined by Julian Humphrey, Denis Larkin, John Fulton and Ethan Zuo.
The Western Australia Budget 2025-2026 does not introduce any new taxation measures and continues to implement measures to promote cost of living relief and housing affordability, as discussed by Dorian Beaver, Daniel Kim and Christopher Wong.
In this submission, KPMG provides insights on some of the underlying assumptions in the Federal Government’s discussion paper and considers how policies and practices can be aligned to effect meaningful change.
This article, the third in our global series, explores how Pillar Two interacts with M&A activities — focusing on acquisitions, dispositions, joint ventures and carve-outs.
This decision will provide greater clarity for existing groups of entities that may be considering a reorganisation, such as a ‘top hatting’ restructure or demerger, as detailed by Kristie Schubert, Matt Ervin, Shirley Lam, James Macky, Demos Deliyannis and William Ho.
The June labour force data should be telling the RBA to get ahead of the curve and drop the cash rate by 25 basis points (bp) at the next meeting, writes KPMG Australia Chief Economist Brendan Rynne.
There is a very strong argument that absent the tariff-induced inflation, the Fed would be cutting rates now, writes KPMG US Chief Economist Diane Swonk.
This KPMG International webinar, to be held on Wednesday 25 June, will look at how to navigate talent uncertainty through benchmarking and global insights.
This report provides guidance to help ensure that you produce remuneration reports that are effective communication tools, aspiring to align with best practice, and which ultimately comply with the legislation.
Australian Taxation Office (ATO) Assistant Commissioner for Superannuation and Employer Obligations Peta Lonergan says the administrator will be contacting some tax agents about employers' FBT returns.
KPMG Workplace Advisory Partner Hayley Lock discusses the recent Federal Court judgement for car parking fringe benefits and commercial parking stations.
Sophie Turski, Georgia King-Siem, Amanda Tirtadinata and Ryan Kirby explore new industry incentives, highlighting the opportunities and nuances that Australian businesses and communities need to be aware of.
In this submission, KPMG provides insights on some of the underlying assumptions in the Federal Government’s discussion paper and considers how policies and practices can be aligned to effect meaningful change.
Under the Future Made in Australia policy, new legislation introduces a hydrogen production incentive and a critical minerals production tax incentive, as highlighted by Georgia King-Siem, Sophie Turski, Melissa Bader and Daniel McLindon.
Jacqui Hardwick explains why the Australian Taxation Office (ATO) is interested in companies' business processes and system changes, in relation to the supplementary GST return.
Jacqui Hardwick and Catherine Ommundson explore the updates made to the supplementary annual GST return, including use of the GST analytical tool, and why the Australian Taxation Office is interested in companies' business processes and system changes.
The South Australian Budget 2025-2026 does not introduce any new taxation measures and continues to implement measures to promote cost of living relief and housing affordability, as discussed by Candice Wong, Varun Iyer and Joshua Harrison.
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.
This KPMG International webinar, to be held on Thursday 3 July, will cover some of the latest proposals that are likely to affect asset managers, banks and insurers.
The introduction of the long-awaited amendments to the corporate residency rules would help to reduce the administrative burden on corporate groups, write Julian Humphrey, Denis Larkin and James Macky.
This report explores how businesses are recognising the need for modern, agile programs that reflect and embrace the trends shaping today’s dynamic reality.
Daniel Rae and Onur Tekin discuss what businesses can do in this unpredictable environment, and key issues to keep in mind if transfer pricing policies need to be changed.
With the introduction of a sweeping portfolio of new global tariffs from the United States, this webinar dives into the potential economic and geopolitical impacts of this new world order.
Hayley Lock, Mark Wright and Eli Christodoulou provide insight on the Australian Government’s measure to further restrict foreign ownership of established dwellings and how global mobility teams can navigate this change to continue to attract talent to Australia.
Key to the Administrative Review Tribunal case was the wide range of different contractual and pricing mechanisms used in the market, as highlighted by Sam van Berkel, Glen Hutchings, Kristie Schubert, Jeremy Capes and James Alsop.
Belinda Cheesewright, Kristie Schubert, Blake Indian, Aylin Harapoz and Wenny Sampurna explore these changes and their impact on private groups going forward.
This decision will provide greater clarity for existing groups of entities that may be considering a reorganisation, such as a ‘top hatting’ restructure or demerger, as detailed by Kristie Schubert, Matt Ervin, Shirley Lam, James Macky, Demos Deliyannis and William Ho.
Although private rulings can provide certainty, there are important considerations for those preparing or contesting a private ruling, as a recent case illustrates.
David Sofrà, Andy Larmour, Kevin Ferdinands and Analyn Toledo provide insights on some of the changes the proposed payday super legislation would bring, and how employers can start to act now, before anything has been legislated.
Transfer Pricing National Leader Tim Keeling and Tax Governance Partner Phil Beswick discuss the Australian public country-by-country (CbC) reporting rules which are based broadly on the Global Reporting Initiatives' (GRI) Sustainability Reporting Standards.
