What is Separation of Duties?

What is Separation of Duties?

What is separation of duties? The separation of duties is one of several steps to improve the internal control of an organization’s assets. For example, the internal control of cash is improved if the money handling duties are separated from the record keeping...
Tax Considerations for Superannuation

Tax Considerations for Superannuation

Superannuation The changes to superannuation in the last 12 months are significant and require extra care. The concessional contribution cap will be reduced to  $25,000 per annum from 1 July 2017. The concessional contribution cap for the 2016-17 financial year is...
New Tax Alerts from 1 July 2017

New Tax Alerts from 1 July 2017

For the 2016-17 financial year, the small business concession eligibility has changed. From 1 July 2016, you are a small business entity if you are a sole trader, partnership, company or trust that: Operates a business for all or part of the income year; AND Has an...