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Unleashing Your Potential: Lessons from a World Champion

In a world where challenges can either break you or make you, the story of a martial artist's journey often encapsulates the essence of resilience, determination and the relentless pursuit of excellence. Moore Australia (WA) had the opportunity to sit and chat with Danial ‘Mini T” Williams, a seasoned Muay Thai, Kickboxing and MMA fighter whose story is not just about victories in the ring, but also about overcoming setbacks, finding purpose and unleashing his true potential against all odds.

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Positive Duty under the Sex Discrimination Act

In this article we highlight the current and future changes of legislation regarding employer’s positive duty under the Sex Discrimination Act.  Furthermore, we cover the risks associated with not adhering to all obligations.

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Unlocking Energy Efficiency: The Essential Guide to the Small Business Energy Incentive

As the clock ticks towards a greener future, the Australian Government has announced a tax concession to small businesses aiming to reduce their carbon footprint and slash energy bills. The Small Business Energy Incentive, a measure announced on 30 April 2023, is specifically tailored to assist businesses with an annual aggregated turnover of less than $50 million. 

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Litchfield Minerals Limited debuts on the ASX with $5M IPO

Moore Australia congratulates Litchfield Minerals Limited for its successful listing on the Australian Stock Exchange (ASX).

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Will your convertible notes become a current liability?

The use of convertible notes in debt fundraising activities may be impacted by changes in the financial reporting definition of current versus non-current liabilities.

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Understanding Contracts and the GST Clause

Contract mistakes can be costly, and administering them often needs an understanding of both what is trying to be achieved and the legal aspects. It is important, as part of the overall contract, to have an understanding of the Goods and Services Tax (GST) issues that may arise as a result of the transaction.

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GST Issues that may arise in Contracts

Under the GST Act, the supplier incurs the liability to pay GST but the supplier has no statutory right to pass on that GST liability to the purchaser – this needs to be done as part of the contractual relationship. How this contractual relationship is recorded is critical and many of the commercial disputes involve a contest about the terms of the contractual relationship.

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Not-For-Profit reporting and regulatory update

The Australian Taxation Office (ATO) has changed the reporting regime for Not-for-Profit (NFP) entities for the 2023-2024 financial which includes the need to prepare and lodge an annual NFP self-review return each year.

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Australian Government Promises $2bn fund to boost AU-Asia trade and investment

Australian government announces $2bn fund aimed at bolstering trade and investment between Australia and South-East Asia.

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澳大利亚政府承诺提供20亿澳元基金来促进澳亚贸易投资

在一个令人振奋的承诺中,澳大利亚总理安东尼·阿尔巴尼斯近日宣布成立名为“东南亚投资融资设施”的20亿澳元基金。此基金旨在加强澳大利亚与东南亚之间的贸易和投资,这一行动标志着澳大利亚将在全球最具活力的地区之一增强其经济和战略影响力的重要承诺。

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Get your fringe benefits tax obligations in order

As the Fringe Benefits Tax (FBT) year-end approaches (31 March), it’s again time to consider all the benefits you have provided to your employees during the FBT year. In this article, we will focus on car fringe benefits and some common misconceptions out there in relation to FBT exemptions.  

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APAC Mid-Market Mergers and Acquisitions report | Q1 2024

Moore Australia is pleased to publish their Q1 2024 review of APAC Mid-Market Mergers and Acquisitions.