Understanding the definition of 'income' for trusts has always been important. However, for 30 June 2020, it has been more critical than ever due to the coronavirus (COVID-19) pandemic. Read more

Cyberattacks are accelerating as criminals and other threat actors seek to exploit the disruption caused by the coronavirus (COVID-19) pandemic. Businesses have scrambled to implement sweeping remote work practices and online-only interactions with ... Read more

Recognising and taking steps to address the 'entitlement trap' is a challenge that is as old as the family unit itself. Read more

The Franchising Code of Conduct (Franchising Code) is set out in schedule 1 to the Competition and Consumer (Industry Codes-Franchising) Regulation 2014. The Franchising Code includes an obligation that the franchisor and the franchisee act in good ... Read more

Many economists, much better positioned than we are, have provided forecasts on the future prospects of the global economy. Our simplified analysis leads us to believe that it is very possible that the economy will set new records over the coming months ... Read more

Value investing is dead. Or so, the authors of a recent academic paper titled 'Explaining the Recent Failure of Value Investing' would have us believe. They claim value investing has detracted from returns for the past 30 years (with the obvious exception ... Read more

Traditionally, businesses are set up to make a profit. Not-for-profits are set up to do social good. But what if the objective is to do both? Read more

This paper comprises an extract from McCrindle's The Australian Communities 2020 report, based on the results of respective online surveys of Australian charity workers and those who had given to a charity in the past 12 months. It also draws upon in-depth ... Read more