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BDO AUSTRALIA
BDO 2021 Year-End Tax Planner and Bulletin. As the 2021 financial year draws to a close, both individuals and organisations should consider the key tax planning AN OVERVIEW OF PHASE THREE OF THE SME RECOVERY LOANBDO GLOBAL NETWORK
BDO@s global network extends across 158 countries and territories, with over 67,700 people working out of more than 1,400 offices. But they@re all working towards one goal: toWWW.BDO.COM.AU
Compliance issues for the tourism sector. 14 November 2019. The tourism sector remains core to Australia’s economy and both small and large inbound tourism operators (ITO’s) - and domestic tourism in general - now face increased competition and regulation. ITO’s and the product suppliers must remain agile to stay ahead. BDO WHISTLEBLOWING POLICY Email ( bdo@stopline.com.au) Telephone: 1300 30 45 50. Mail (c/o The Stopline, PO Box 403, Diamond Creek Victoria, Australia 3089) The disclosure will be subject to the assessment and investigation process set out in the BDO Whistleblowing Policy. Where disclosures are made in accordance with the policy, confidentiality will be safeguarded ACCOUNTING FOR JOBKEEPER AND JOBMAKER Accounting where salaries and wage costs have been capitalised as PPE, inventories, intangible assets, E&E assets, etc. IAS 20, paragraph 12 requires government grants to be recognised in profit or loss on a systematic basis over periods in which the entity expenses the related costs for which the grant income is intended to compensate.. JobKeeper and JobMaker subsidies are intended toIFRS TRAINING HUB
BDO refers to one or more of the independent member firms of BDO International Ltd, a UK company limited by guarantee. Each BDO member firm in Australia is a separate legal entity and has no liability for another entity’s acts and omissions. ACCOUNTING FOR FINANCIAL LIABILITIES IS NOT SUBSTANTIALLY In recent editions of Accounting News we have examined the impact that the adoption of IFRS 9 Financial Instruments will have on accounting for financial assets:. In the May 2018 and June 2018 editions we examined the classification and measurement of financial assets, and; In the August 2018 edition we examined the impairment of financial assets.; As explored in those articles, the manner in ACCOUNTING FOR FINANCIAL GUARANTEES UNDER IFRS 9BLIND FREDDY
Common ‘Blind Freddy’ mistakes include: Treating sale proceeds from the sale of available for sale (AFS) investments as operating cash flows. Showing sale proceeds from the disposal of property, plant and equipment (PPE) as operating cash flows. Showing sale proceeds from the sale of an associate, JV or a subsidiary as operating cashflows.
BDO AUSTRALIA
BDO 2021 Year-End Tax Planner and Bulletin. As the 2021 financial year draws to a close, both individuals and organisations should consider the key tax planning AN OVERVIEW OF PHASE THREE OF THE SME RECOVERY LOANBDO GLOBAL NETWORK
BDO@s global network extends across 158 countries and territories, with over 67,700 people working out of more than 1,400 offices. But they@re all working towards one goal: toWWW.BDO.COM.AU
Compliance issues for the tourism sector. 14 November 2019. The tourism sector remains core to Australia’s economy and both small and large inbound tourism operators (ITO’s) - and domestic tourism in general - now face increased competition and regulation. ITO’s and the product suppliers must remain agile to stay ahead. BDO WHISTLEBLOWING POLICY Email ( bdo@stopline.com.au) Telephone: 1300 30 45 50. Mail (c/o The Stopline, PO Box 403, Diamond Creek Victoria, Australia 3089) The disclosure will be subject to the assessment and investigation process set out in the BDO Whistleblowing Policy. Where disclosures are made in accordance with the policy, confidentiality will be safeguarded ACCOUNTING FOR JOBKEEPER AND JOBMAKER Accounting where salaries and wage costs have been capitalised as PPE, inventories, intangible assets, E&E assets, etc. IAS 20, paragraph 12 requires government grants to be recognised in profit or loss on a systematic basis over periods in which the entity expenses the related costs for which the grant income is intended to compensate.. JobKeeper and JobMaker subsidies are intended toIFRS TRAINING HUB
BDO refers to one or more of the independent member firms of BDO International Ltd, a UK company limited by guarantee. Each BDO member firm in Australia is a separate legal entity and has no liability for another entity’s acts and omissions. ACCOUNTING FOR FINANCIAL LIABILITIES IS NOT SUBSTANTIALLY In recent editions of Accounting News we have examined the impact that the adoption of IFRS 9 Financial Instruments will have on accounting for financial assets:. In the May 2018 and June 2018 editions we examined the classification and measurement of financial assets, and; In the August 2018 edition we examined the impairment of financial assets.; As explored in those articles, the manner in ACCOUNTING FOR FINANCIAL GUARANTEES UNDER IFRS 9BLIND FREDDY
Common ‘Blind Freddy’ mistakes include: Treating sale proceeds from the sale of available for sale (AFS) investments as operating cash flows. Showing sale proceeds from the disposal of property, plant and equipment (PPE) as operating cash flows. Showing sale proceeds from the sale of an associate, JV or a subsidiary as operating cashflows.
BDO GLOBAL NETWORK
BDO@s global network extends across 158 countries and territories, with over 67,700 people working out of more than 1,400 offices. But they@re all working towards one goal: to ECONSEARCH - ECONOMIC RESEARCH IN PRIMARY INDUSTRIES EconSearch was established in 1995 to provide economic research and consulting services in the agricultural and resource industries throughout Australia. In July 2017 EconSearch was acquired by business advisory firm BDO and now trades as BDO EconSearch. The BDO and EconSearch integration broadens our service offering to the SouthAustralian
BUSINESS GROWTH SCHOLARSHIPS FOR VIC SMES & START-UPS TO Business advisory firm, BDO Australia, is offering six fully-funded business growth scholarships to Victorian SMEs and start-ups to help leaders and founders grow their companies following the impact of theCOVID pandemic.
SUPERANNUATION GUARANTEE RATE INCREASES TO 10% ON 1 JULY The Superannuation Guarantee (SG) rate as currently legislated will increase from 9.5% to 10% with effect from 1 July 2021 with further increases of 0.5% per year to come from 1 July 2022 until it reaches 12% from 1 July 2025 onwards. BUSINESS GROWTH PROGRAM INTRODUCTORY SESSION At this free introductory session you will meet your Program Facilitator, Aletta Boshoff and the Business Growth Specialists who will assist you throughout the Business Growth Program. We will explain the content, tools and learning outcomes in each module and you will get an opportunity to ask any questions about the program.WWW.BDO.COM.AU
Compliance issues for the tourism sector. 14 November 2019. The tourism sector remains core to Australia’s economy and both small and large inbound tourism operators (ITO’s) - and domestic tourism in general - now face increased competition and regulation. ITO’s and the product suppliers must remain agile to stay ahead. FINANCE AND LENDING OPTIONS FOR TOURIST PARKS Navigating the endless lending options available can be a daunting challenge for any business. With so many variables between tourist parks, that challenge can be compounded. So, where to start? We’ve prepared a summary of the key lending jargon and considerations. GOVERNMENT INCENTIVE PROGRAM CHANGES Accessing government incentives can be difficult and hard to understand. The rules around incentives keep evolving, so it is vital organisations understand the START WITH THE END IN MIND: PREPARING YOUR TOURIST PARK Preparing your business for sale isn't a process you should start six months or even a year before exiting. Those who get the best deal are the ones who have the end in mind right from the start. DETERMINING THE MARKET VALUE OF COLLECTABLES AND PERSONAL The Australian Taxation Office (ATO) has issued a number of statements setting out its expectations for how a self-managed superannuation fund (SMSF) that holds collectables and personal use assets should store, insure and determine the market value of an asset at year-end. FEDERAL BUDGET 2021-22 “The Australian economy is well on its way to recovery.” – Josh Frydenberg. If the economy was a final destination in an orienteering race, the impact of the past 12-15 months has placed significant cliffs and gullies on the trail towards the ‘economic recovery’finish line.
BDO GLOBAL NETWORK
BDO@s global network extends across 158 countries and territories, with over 67,700 people working out of more than 1,400 offices. But they@re all working towards one goal: to COVID-19 (CORONAVIRUS): THE GREAT DISRUPTOR COVID-19: the great disruptor. In all the ‘bad news’ stories of COVID-19, lies some optimism within the Australian Construction industry – who, in adversity are finding new ways of doing things. It’s 2020, and we are living in an uncertain future. AN OVERVIEW OF PHASE THREE OF THE SME RECOVERY LOAN WEBINARS - WORKING IN AUSTRALIA - BDO AUSTRALIA COVID-19 has greatly impacted employment practices all around the world. As we grapple with the consequences of the last 12 months and look to the future, human capital management and successfully navigating compliance minefields will be critical to thriving in a post-COVID world. BDO is proud to bring you our ‘Working in Australia’ series. INSIGHTS - ARTICLES, PUBLICATIONS & TECHNICAL UPDATES The final episode of BDO's Financial Reporting and Accounting Standards Webinar Series for 2020.DOWNLOAD THE SLIDESFind more webinars in this series below:2020 BDO See all Webinars. 26 November2020. Webinar:
ECONSEARCH - ECONOMIC RESEARCH IN PRIMARY INDUSTRIES EconSearch was established in 1995 to provide economic research and consulting services in the agricultural and resource industries throughout Australia. In July 2017 EconSearch was acquired by business advisory firm BDO and now trades as BDO EconSearch. The BDO and EconSearch integration broadens our service offering to the SouthAustralian
IFRS TRAINING HUB
BDO refers to one or more of the independent member firms of BDO International Ltd, a UK company limited by guarantee. Each BDO member firm in Australia is a separate legal entity and has no liability for another entity’s acts and omissions. BDO WHISTLEBLOWING POLICY Email ( bdo@stopline.com.au) Telephone: 1300 30 45 50. Mail (c/o The Stopline, PO Box 403, Diamond Creek Victoria, Australia 3089) The disclosure will be subject to the assessment and investigation process set out in the BDO Whistleblowing Policy. Where disclosures are made in accordance with the policy, confidentiality will be safeguarded WHY CASH & TERM DEPOSIT RATES ARE DECLINING Cash plays a significant role in our lives. Most importantly, cash provides stability, liquidity, flexibility and comes with a government guarantee of up to $250,000 for bank deposits. Interest rates are approaching 0% after they began declining in 2008, so a new problem for some households and organisations has arisen - cash returns are negative after tax and inflation. FEDERAL BUDGET 2021-22 “The Australian economy is well on its way to recovery.” – Josh Frydenberg. If the economy was a final destination in an orienteering race, the impact of the past 12-15 months has placed significant cliffs and gullies on the trail towards the ‘economic recovery’finish line.
BDO GLOBAL NETWORK
BDO@s global network extends across 158 countries and territories, with over 67,700 people working out of more than 1,400 offices. But they@re all working towards one goal: to COVID-19 (CORONAVIRUS): THE GREAT DISRUPTOR COVID-19: the great disruptor. In all the ‘bad news’ stories of COVID-19, lies some optimism within the Australian Construction industry – who, in adversity are finding new ways of doing things. It’s 2020, and we are living in an uncertain future. AN OVERVIEW OF PHASE THREE OF THE SME RECOVERY LOANBDO GLOBAL NETWORK
BDO@s global network extends across 158 countries and territories, with over 67,700 people working out of more than 1,400 offices. But they@re all working towards one goal: to BDO NORTH QUEENSLAND BDO North Queensland@is one of the leading full service accounting firms in the region. We have been in business in North Queensland since 1906, so our team understands the unique opportunities and challenges of operating a successful business in this part ofQueensland.
FEDERAL BUDGET 2021-22 “The Australian economy is well on its way to recovery.” – Josh Frydenberg. If the economy was a final destination in an orienteering race, the impact of the past 12-15 months has placed significant cliffs and gullies on the trail towards the ‘economic recovery’finish line.
SUPERANNUATION GUARANTEE RATE INCREASES TO 10% ON 1 JULY The Superannuation Guarantee (SG) rate as currently legislated will increase from 9.5% to 10% with effect from 1 July 2021 with further increases of 0.5% per year to come from 1 July 2022 until it reaches 12% from 1 July 2025 onwards. BUSINESS GROWTH SCHOLARSHIPS FOR VIC SMES & START-UPS TO Business advisory firm, BDO Australia, is offering six fully-funded business growth scholarships to Victorian SMEs and start-ups to help leaders and founders grow their companies following the impact of theCOVID pandemic.
BUSINESS GROWTH PROGRAM INTRODUCTORY SESSION At this free introductory session you will meet your Program Facilitator, Aletta Boshoff and the Business Growth Specialists who will assist you throughout the Business Growth Program. We will explain the content, tools and learning outcomes in each module and you will get an opportunity to ask any questions about the program. FINANCE AND LENDING OPTIONS FOR TOURIST PARKS Navigating the endless lending options available can be a daunting challenge for any business. With so many variables between tourist parks, that challenge can be compounded. So, where to start? We’ve prepared a summary of the key lending jargon and considerations. GOVERNMENT INCENTIVE PROGRAM CHANGES Accessing government incentives can be difficult and hard to understand. The rules around incentives keep evolving, so it is vital organisations understand the START WITH THE END IN MIND: PREPARING YOUR TOURIST PARK Preparing your business for sale isn't a process you should start six months or even a year before exiting. Those who get the best deal are the ones who have the end in mind right from the start. DETERMINING THE MARKET VALUE OF COLLECTABLES AND PERSONAL The Australian Taxation Office (ATO) has issued a number of statements setting out its expectations for how a self-managed superannuation fund (SMSF) that holds collectables and personal use assets should store, insure and determine the market value of an asset at year-end.BDO AUSTRALIA
BDO 2021 Year-End Tax Planner and Bulletin. As the 2021 financial year draws to a close, both individuals and organisations should consider the key tax planningEXPERT COMMENTARY
Recovery in the international student market “Last October, the Government recognised that “International travel restrictions have disproportionately affected services trade, such as tourism and education.”^, and has now committed $903.5 million in support for the recovery of the sector in the 2021-22 Federal Budget. "The Government continues its focus on attracting domestic students to AN OVERVIEW OF PHASE THREE OF THE SME RECOVERY LOAN COVID-19 (CORONAVIRUS): THE GREAT DISRUPTOR COVID-19: the great disruptor. In all the ‘bad news’ stories of COVID-19, lies some optimism within the Australian Construction industry – who, in adversity are finding new ways of doing things. It’s 2020, and we are living in an uncertain future. ECONSEARCH - ECONOMIC RESEARCH IN PRIMARY INDUSTRIES EconSearch was established in 1995 to provide economic research and consulting services in the agricultural and resource industries throughout Australia. In July 2017 EconSearch was acquired by business advisory firm BDO and now trades as BDO EconSearch. The BDO and EconSearch integration broadens our service offering to the SouthAustralian
SPECIFIC MEASURE FOR NFPS The Government has announced proposed changes to enhance transparency of income tax exemptions for certain not-for-profit entities (NFPs). Currently non-charitable NFPs can self-assess their eligibility for income tax exemptions, without an obligation to report to the Australian Taxation Office (ATO). 'Self-assess' means an organisationcan
BDO WHISTLEBLOWING POLICY Email ( bdo@stopline.com.au) Telephone: 1300 30 45 50. Mail (c/o The Stopline, PO Box 403, Diamond Creek Victoria, Australia 3089) The disclosure will be subject to the assessment and investigation process set out in the BDO Whistleblowing Policy. Where disclosures are made in accordance with the policy, confidentiality will be safeguardedIFRS TRAINING HUB
BDO refers to one or more of the independent member firms of BDO International Ltd, a UK company limited by guarantee. Each BDO member firm in Australia is a separate legal entity and has no liability for another entity’s acts and omissions. KEY QUESTIONS TO ASK WHEN GETTING READY FOR GENERALSEE MORE ONBDO.COM.AU
SUSAN RIX AM
Susan Rix AM. Partner, Business Services. Brisbane. +61 7 3237 5776. susan.rix@bdo.com.au. vCard. Susan is a Tax & Advisory Partner with BDO in Brisbane. She places considerable emphasis on ensuring clients receive relevant management advice, in a professional and personalmanner.
BDO AUSTRALIA
BDO 2021 Year-End Tax Planner and Bulletin. As the 2021 financial year draws to a close, both individuals and organisations should consider the key tax planningEXPERT COMMENTARY
Recovery in the international student market “Last October, the Government recognised that “International travel restrictions have disproportionately affected services trade, such as tourism and education.”^, and has now committed $903.5 million in support for the recovery of the sector in the 2021-22 Federal Budget. "The Government continues its focus on attracting domestic students to AN OVERVIEW OF PHASE THREE OF THE SME RECOVERY LOAN COVID-19 (CORONAVIRUS): THE GREAT DISRUPTOR COVID-19: the great disruptor. In all the ‘bad news’ stories of COVID-19, lies some optimism within the Australian Construction industry – who, in adversity are finding new ways of doing things. It’s 2020, and we are living in an uncertain future. ECONSEARCH - ECONOMIC RESEARCH IN PRIMARY INDUSTRIES EconSearch was established in 1995 to provide economic research and consulting services in the agricultural and resource industries throughout Australia. In July 2017 EconSearch was acquired by business advisory firm BDO and now trades as BDO EconSearch. The BDO and EconSearch integration broadens our service offering to the SouthAustralian
SPECIFIC MEASURE FOR NFPS The Government has announced proposed changes to enhance transparency of income tax exemptions for certain not-for-profit entities (NFPs). Currently non-charitable NFPs can self-assess their eligibility for income tax exemptions, without an obligation to report to the Australian Taxation Office (ATO). 'Self-assess' means an organisationcan
BDO WHISTLEBLOWING POLICY Email ( bdo@stopline.com.au) Telephone: 1300 30 45 50. Mail (c/o The Stopline, PO Box 403, Diamond Creek Victoria, Australia 3089) The disclosure will be subject to the assessment and investigation process set out in the BDO Whistleblowing Policy. Where disclosures are made in accordance with the policy, confidentiality will be safeguardedIFRS TRAINING HUB
BDO refers to one or more of the independent member firms of BDO International Ltd, a UK company limited by guarantee. Each BDO member firm in Australia is a separate legal entity and has no liability for another entity’s acts and omissions. KEY QUESTIONS TO ASK WHEN GETTING READY FOR GENERALSEE MORE ONBDO.COM.AU
SUSAN RIX AM
Susan Rix AM. Partner, Business Services. Brisbane. +61 7 3237 5776. susan.rix@bdo.com.au. vCard. Susan is a Tax & Advisory Partner with BDO in Brisbane. She places considerable emphasis on ensuring clients receive relevant management advice, in a professional and personalmanner.
ABOUT US | AUDIT | TAX | ADVISORY About BDO in Australia. BDO Australia has offices around Australia with people experienced in a broad range of services and industries. We offer leading accountancy, tax and advisory services to clients Australia-wide. Why BDO. BUSINESS - FEDERAL BUDGET 2021-22 - BDO AUSTRALIA The Government has announced an extension to the temporary loss carry-back rules announced in the 2020 Federal Budget. This extension will allow eligible companies to carry back and use tax losses from the 2022-23 income year to offset tax paid on profits from the 2019 and subsequent income years. This refund of tax paid in previousincome
WEBINARS - WORKING IN AUSTRALIA - BDO AUSTRALIA COVID-19 has greatly impacted employment practices all around the world. As we grapple with the consequences of the last 12 months and look to the future, human capital management and successfully navigating compliance minefields will be critical to thriving in a post-COVID world. BDO is proud to bring you our ‘Working in Australia’ series. FEDERAL BUDGET 2021-22 “The Australian economy is well on its way to recovery.” – Josh Frydenberg. If the economy was a final destination in an orienteering race, the impact of the past 12-15 months has placed significant cliffs and gullies on the trail towards the ‘economic recovery’finish line.
BUSINESS GROWTH SCHOLARSHIPS FOR VIC SMES & START-UPS TO Business advisory firm, BDO Australia, is offering six fully-funded business growth scholarships to Victorian SMEs and start-ups to help leaders and founders grow their companies following the impact of theCOVID pandemic.
EXPLORER QUARTERLY CASH UPDATE: MARCH 2021 BDO’s latest research into the financial health of Australian-listed explorers for the March quarter of 2021 provides positive signals for the sector, with evidence of a definitive COVID-19 recovery seen from unprecedented levels of financing inflows, a strong cash position and improved investment and exploration spending since early 2020. MARCH QUARTER: FLOOD OF FUNDING INTO BATTERY MINERALS Latest research from business advisory firm BDO into the cash position of ASX listed explorers provides positive signals for the sector, with evidence of a definitive COVID-19 recovery seen from unprecedented levels of financing inflows, a strong cash position and improved investment and exploration spending since early 2020. SUPERANNUATION GUARANTEE RATE INCREASES TO 10% ON 1 JULY The Superannuation Guarantee (SG) rate as currently legislated will increase from 9.5% to 10% with effect from 1 July 2021 with further increases of 0.5% per year to come from 1 July 2022 until it reaches 12% from 1 July 2025 onwards. BUSINESS GROWTH PROGRAM INTRODUCTORY SESSION At this free introductory session you will meet your Program Facilitator, Aletta Boshoff and the Business Growth Specialists who will assist you throughout the Business Growth Program. We will explain the content, tools and learning outcomes in each module and you will get an opportunity to ask any questions about the program. FINANCE AND LENDING OPTIONS FOR TOURIST PARKS Navigating the endless lending options available can be a daunting challenge for any business. With so many variables between tourist parks, that challenge can be compounded. So, where to start? We’ve prepared a summary of the key lending jargon and considerations.BDO AUSTRALIA
BDO 2021 Year-End Tax Planner and Bulletin. As the 2021 financial year draws to a close, both individuals and organisations should consider the key tax planning BDO WHISTLEBLOWING POLICY Email ( bdo@stopline.com.au) Telephone: 1300 30 45 50. Mail (c/o The Stopline, PO Box 403, Diamond Creek Victoria, Australia 3089) The disclosure will be subject to the assessment and investigation process set out in the BDO Whistleblowing Policy. Where disclosures are made in accordance with the policy, confidentiality will be safeguardedMARK PIZZACALLA
Mark Pizzacalla. Partner, Business Services. Melbourne. +61 3 9603 1727. mark.pizzacalla@bdo.com.au. vCard. Mark is a Partner of the Business Services practice in Melbourne and is integrally involved in the firm’s Tax and Advisory practice. Mark is recognised as a technically astute and perceptive practitioner, who delivers tailoredLEISA RAFTER
Brisbane. +61 7 3237 5902. leisa.rafter@bdo.com.au. vCard. Leisa is a Tax Partner with BDO in Brisbane. Leisa has a good reputation for providing commercial solutions on complex transactions. Leisa specialises in indirect tax, GST, and state duties and taxes. She has gained significant experience supporting the financial services sectorJARRAD PRUE
Jarrad Prue. Partner, Audit & Assurance. Perth. +61 8 6382 4691. jarrad.prue@bdo.com.au. vCard. Jarrad is an Audit & Assurance Partner with BDO in Perth. His commitment and focus on building strong relationships, ensures high quality and practical solutions for his clients. Jarrad is responsible for managing the audit and advisoryrequirements
BRIAN GREENACRE
Brian is a Business Services partner with BDO in Sydney. Servicing businesses from a variety of regions, clients benefit from Brian@s experience with, and understanding of, their unique cultural and reporting needs. His strong network across the Asia Pacific region has assisted many of Brian@s clients to expand their business activities.SUSAN RIX AM
Susan Rix AM. Partner, Business Services. Brisbane. +61 7 3237 5776. susan.rix@bdo.com.au. vCard. Susan is a Tax & Advisory Partner with BDO in Brisbane. She places considerable emphasis on ensuring clients receive relevant management advice, in a professional and personalmanner.
IFRS 15 FOR THE CONSTRUCTION INDUSTRY IFRS 15 permits either output or input methods to be used to calculate the amount of revenue to be recognised. An output method results in revenue being recognised on the basis of direct measurement of the value of goods or services transferred to date, while input methods result in revenue being recognised based on measures such as resources IFRS 15 - OFFERING ‘FREE’ GOODS OR SERVICE - BDO AUSTRALIAIFRS ACCOUNTING PDFIFRS ACCOUNTING STANDARDSIFRS ACCOUNTING STANDARDS PDF Free gifts are a separate performance obligation that need to be accounted for separately and a portion of the selling price would have to be allocated to the gift. When revenue on the ‘primary’ performance obligation is recognised over time, this can result in earlier revenue recognition on a portion of the selling price relatingto the free gift.
DETERMINING FAIR VALUE OF INTERCOMPANY LOANS ON INITIALTAX TREATMENT OF INTERCOMPANY LOANS The table below provides the calculation of the loan’s fair value: The cash flow in periods one to nine is $5,000 (5% interest x $100,000 principal). In year 10, the cash flow is $105,000 ($5,000 interest + $100,000 principal). For each period, present value is calculated using the following formula:BDO AUSTRALIA
BDO 2021 Year-End Tax Planner and Bulletin. As the 2021 financial year draws to a close, both individuals and organisations should consider the key tax planning BDO WHISTLEBLOWING POLICY Email ( bdo@stopline.com.au) Telephone: 1300 30 45 50. Mail (c/o The Stopline, PO Box 403, Diamond Creek Victoria, Australia 3089) The disclosure will be subject to the assessment and investigation process set out in the BDO Whistleblowing Policy. Where disclosures are made in accordance with the policy, confidentiality will be safeguardedMARK PIZZACALLA
Mark Pizzacalla. Partner, Business Services. Melbourne. +61 3 9603 1727. mark.pizzacalla@bdo.com.au. vCard. Mark is a Partner of the Business Services practice in Melbourne and is integrally involved in the firm’s Tax and Advisory practice. Mark is recognised as a technically astute and perceptive practitioner, who delivers tailoredLEISA RAFTER
Brisbane. +61 7 3237 5902. leisa.rafter@bdo.com.au. vCard. Leisa is a Tax Partner with BDO in Brisbane. Leisa has a good reputation for providing commercial solutions on complex transactions. Leisa specialises in indirect tax, GST, and state duties and taxes. She has gained significant experience supporting the financial services sectorJARRAD PRUE
Jarrad Prue. Partner, Audit & Assurance. Perth. +61 8 6382 4691. jarrad.prue@bdo.com.au. vCard. Jarrad is an Audit & Assurance Partner with BDO in Perth. His commitment and focus on building strong relationships, ensures high quality and practical solutions for his clients. Jarrad is responsible for managing the audit and advisoryrequirements
BRIAN GREENACRE
Brian is a Business Services partner with BDO in Sydney. Servicing businesses from a variety of regions, clients benefit from Brian@s experience with, and understanding of, their unique cultural and reporting needs. His strong network across the Asia Pacific region has assisted many of Brian@s clients to expand their business activities.SUSAN RIX AM
Susan Rix AM. Partner, Business Services. Brisbane. +61 7 3237 5776. susan.rix@bdo.com.au. vCard. Susan is a Tax & Advisory Partner with BDO in Brisbane. She places considerable emphasis on ensuring clients receive relevant management advice, in a professional and personalmanner.
IFRS 15 FOR THE CONSTRUCTION INDUSTRY IFRS 15 permits either output or input methods to be used to calculate the amount of revenue to be recognised. An output method results in revenue being recognised on the basis of direct measurement of the value of goods or services transferred to date, while input methods result in revenue being recognised based on measures such as resources IFRS 15 - OFFERING ‘FREE’ GOODS OR SERVICE - BDO AUSTRALIAIFRS ACCOUNTING PDFIFRS ACCOUNTING STANDARDSIFRS ACCOUNTING STANDARDS PDF Free gifts are a separate performance obligation that need to be accounted for separately and a portion of the selling price would have to be allocated to the gift. When revenue on the ‘primary’ performance obligation is recognised over time, this can result in earlier revenue recognition on a portion of the selling price relatingto the free gift.
DETERMINING FAIR VALUE OF INTERCOMPANY LOANS ON INITIALTAX TREATMENT OF INTERCOMPANY LOANS The table below provides the calculation of the loan’s fair value: The cash flow in periods one to nine is $5,000 (5% interest x $100,000 principal). In year 10, the cash flow is $105,000 ($5,000 interest + $100,000 principal). For each period, present value is calculated using the following formula: EXPLORER QUARTERLY CASH UPDATE: MARCH 2021 BDO’s latest research into the financial health of Australian-listed explorers for the March quarter of 2021 provides positive signals for the sector, with evidence of a definitive COVID-19 recovery seen from unprecedented levels of financing inflows, a strong cash position and improved investment and exploration spending since early 2020. COVID-19 (CORONAVIRUS): THE GREAT DISRUPTOR COVID-19: the great disruptor. In all the ‘bad news’ stories of COVID-19, lies some optimism within the Australian Construction industry – who, in adversity are finding new ways of doing things. It’s 2020, and we are living in an uncertain future. MARCH QUARTER: FLOOD OF FUNDING INTO BATTERY MINERALS Latest research from business advisory firm BDO into the cash position of ASX listed explorers provides positive signals for the sector, with evidence of a definitive COVID-19 recovery seen from unprecedented levels of financing inflows, a strong cash position and improved investment and exploration spending since early 2020. TOURISM & LEISURE INSIGHTS Tourism & Leisure insight articles, presentations, publications andmultimedia.
ADAPT - BDO AUSTRALIA In today@s ever-changing business environment, we understand the importance of being able to quickly adapt to changing market conditions and remain agile in supporting the needs of our clients. Keeping in contact and managing our extended network is becoming increasingly important.KYFFIN THOMPSON
Adelaide. +61 8 7421 1423. kyffin.thompson@bdo.com.au. vCard. Kyffin leads the Advisory team at BDO in South Australia and is also the National Leader of the Healthcare Sector. A well-known adviser across the state, Kyffin’s focus on improvement drives project delivery to his clients. Kyffin’s advisory experience extends across a large CASE STUDY: REFLECTIONS HOLIDAY PARKS Reflections Holiday Parks operate some 37 tourist parks across New South Wales, all situated uniquely on NSW Crown Land.. Reflections consider themselves caretakers of these exceptional natural assets and have a focus on creating unforgettable experiences COMPLIANCE ISSUES FOR THE TOURISM SECTOR The PCG 2018/6 is guidance for operators is guidance for ITO’s, which are required to follow this guidance so they can continue - or begin - to treat certain commissions GST- (or as it referred to in the industry, an ITO’s ‘margin’). Now that the ATO has provided its views on when an ITO can self-assess their commission as being GST-free, failing to amend your operating and accounting HOW A DIGITAL STRATEGY CAN BENEFIT TOURIST PARKS In recent years, digital capabilities have become much more affordable without losing their effectiveness. What does this mean for touristparks?
WHY IS IT SO IMPORTANT TO MANAGE THE PERFORMANCE OF YOUR It's important for tourist park businesses to have strong reporting requirements when it comes to managing their financial performance. Go to main navigation Go to main content*
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PREPARE YOUR BUSINESS: CORONAVIRUS (COVID-19) How can your business respond to Coronavirus (COVID-19)?Find out more
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2019 CYBER SECURITY SURVEY RESULTS The 2019 results present an interesting contrast in terms of both recurring themes and shifting security investments.Read report
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06 April 2020
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QUEENSLAND COVID-19 FINANCE UPDATE It is a difficult time for us all and many people are concerned aboutthe impact of...
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06 April 2020
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ASX AND ASIC INTRODUCE TEMPORARY EMERGENCY CAPITAL RAISING RELIEF ... As the economic and health implications of the COVID-19 pandemic continue to be realised, Australian and global equity capital markets remain significantly volatile. Many...See all Articles
03 April 2020
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BDO'S COVID-19 WEBINAR SERIES As the Coronavirus epidemic continues to cause widespread disruption,it’s important...
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03 April 2020
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LATEST STIMULUS UPDATES The economic impacts of the COVID-19 pandemic are being felt acrossthe country. In...
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CEDA MEMBER PROFILE: BDO We see a synergy between BDO and CEDA for a number of reasons. Inparticular, our...
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03 April 2020
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THE IMPACT OF COVID-19 ON NOT-FOR-PROFITS WITH A DECEMBER YEAR-END With the current COVID-19 health crisis significantly impacting not-for-profits, there are several important considerations for the year-end process that charities and...See all Articles
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FEDERAL & SA GOVERNMENT STIMULUS PACKAGES There have been many announcements over the past week about additionalstimulus...
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Tuesday 21 April 2020 | Brisbane, Queensland BRISBANE - BUSINESS GROWTH PROGRAM The Business Growth Program is unlike any other business coachingprogram out...
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06 April 2020
BUSINESSES FACING UNCERTAINTY CALL FOR... BDO Australia has commented on the difficulties being faced by tenantsleasing...
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AUSTRALIA’S ECONOMIC STIMULUS RESPONSE TO... Mark Molesworth, Tax Partner at BDO in Australia comments on theAustralian...
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JOBKEEPER PACKAGE COULD HELP SMALL BUSINESSES... BDO Australia has welcomed the Federal Government’s $130 billionwage subsidy...
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BDO refers to one or more of the independent member firms of BDO International Ltd, a UK company limited by guarantee. Each BDO member firm in Australia is a separate legal entity and has no liability for another entity’s acts and omissions. Liability limited by a scheme approved under Professional Standards Legislation. BDO is the brand name for the BDO network and for each of the BDO member firms. © 2020 BDO Australia Ltd. All rights reserved.Details
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