On 31 July 2026, the Monetary Authority of Singapore (“MAS”) issued Circular FDD Cir 05/2026 (“the 2026 Circular”) setting out changes and updates to the fund tax incentive schemes under Section 13D ( ...
Trusts have long been an important tool for high-net-worth individuals (HNWIs) seeking asset protection, wealth succession and family governance. Under a trust arrangement, the settlor transfers ...
After much lobbying from the hospitality industry, the reduction of the VAT rate for the hospitality sector (food-related services) to 9% as announced in Budget 2026 will come into effect from 1 July ...
On 17 April 2026, the Minister of Employment and Labour announced an update to the annual earnings threshold under the Basic Conditions of Employment Act, 1997 (“BCEA”). Effective 1 May 2026, the ...
As the May 2026 Federal Budget approaches, property investors are wary of proposed changes to Capital Gains Tax (CGT). Particularly in relation to the general CGT discount for individuals and trusts ...
Local government in NSW operates at the intersection of community service delivery, infrastructure demand, digital transformation, and rising public expectations. In this environment, Internal Audit ...
The payment of dividends from private companies is an important tool in allowing shareholders to release value or distribute cash within a group. The circumstances under which an Australian company ...
The birth leave has been introduced, marking a significant evolution in the rights granted to parents at the time of a child’s arrival. Duration, eligibility, and how it interacts with existing leave ...
The Puerto Rico Legislature recently approved House Bill 505 (“HB 505”), which—if enacted—would introduce significant changes for future Individual Resident Investors by amending the Puerto Rico ...
Following the 2026 Budget Speech by Finance Minister Enoch Godongwana, the landscape for middle-market organisations and individuals is shifting. It is crucial to understand exactly what these changes ...
On 14 January 2026, the Australian Taxation Office (ATO) issued Taxpayer Alert TA 2026/1, which sets out its concerns with respect to certain property development arrangements (PDA) between related ...
Australia’s food and beverage sector is changing fast. The Australian food industry is using new ideas and technology to keep up with consumer demand and is embracing sustainable packaging and ...
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