Education

CA ANZ's Professional Conduct Committee decided on 21 October 2026 to cancel Grech's membership for two years and ordered him to pay $11,048, the full costs of the proceeding. The practical effect is that he is not a CA ANZ member for that period. …

The extension applies to trustees who self-review and disclose an FTDT liability, and it is ATO administrative guidance, not a change to the law. The offer has been available since August 2025. The ATO will reduce GIC "by up to 80 per cent provided …

The business bulletin said large businesses and privately owned and wealthy taxpayers with a disputed debt are expected to "pay their debt in full or enter into a 50:50 arrangement". The expectation sits in practice statement PS LA 2011/4, Collection and recovery of disputed …

Jemma Sanderson of Cooper Partners addressed The Tax Institute's National Superannuation Conference in Melbourne on 22 October 2026. "There is going to be a separate election form," she said, calling the split from the SMSF annual return (SAR) "a really good outcome".

An investor who buys units in a managed fund owns units in that fund, not the fund’s underlying shares directly. The fund manager decides which assets to hold under its mandate. An international shares option might own large listed technology companies that sell cloud …

The RBA described the superannuation sector as a source of stability, helped by compulsory contributions, restrictions on early access and generally limited leverage. It also said liquidity and operational risk management need to strengthen as the sector grows. An APRA system risk stress test …

Elections can alter expectations for government spending, taxation, trade policy and regulation. Those expectations may affect corporate profits, bond yields and the US dollar. Markets, however, respond to surprises as well as outcomes. A widely anticipated result may already be reflected in prices, while …