Volume 10, Issue 3

Ethics & Governance
James Halliday
JAMES HALLIDAY  |  THURSDAY, 15 JUL 2021
A modern slavery statement (Statement) is necessary for all Australian entities or entities that carry on business in Australia with a minimum annual consolidated revenue of $100 million. Read more
Robyn Langsford
ROBYN LANGSFORD  |  THURSDAY, 18 NOV 2021
This paper comprises an excerpt from the KPMG Australia and University of Adelaide Transition, diversity and entrepreneurship report of May 2021. This report highlighted some of the issues around family business succession and offered insights into ... Read more
Sophie Renton
SOPHIE RENTON  |  THURSDAY, 18 NOV 2021
This paper comprises an extract from McCrindle Research's Australian Communities Report: Understanding Australian givers to maximise the impact of NFPs. Read more
Adam Simms
ADAM SIMMS  |  THURSDAY, 18 NOV 2021
The AS8001 standard was created to provide guidance on corporate governance around fraud and corruption issues due to some large global corporate collapses at the time. AS8001 was one of five standards released to guide boards and senior management ... Read more
Family Office Management
Barclays
BARCLAYS  |  FRIDAY, 16 JUL 2021
With a huge transfer of wealth between generations fast approaching globally, Barclays Private Bank commissioned research to investigate the relationships between generations of wealthy families, and the factors that influence the effective transfer ... Read more
Investment
Lisette Aguilar
LISETTE AGUILAR  |  FRIDAY, 13 AUG 2021
NFTs are currently the talk of the art world, but what exactly are they? 'NFT' stands for 'non-fungible token', but this still leaves many of us none the wiser. In short, however, an NFT is a unique (non-fungible) code which is linked to a digital asset ... Read more
Jordan Eliseo
JORDAN ELISEO  |  THURSDAY, 18 NOV 2021
The difficulty in working out a fair value given the absence of a cash flow is only one of the challenges that can make it difficult for institutional investors to allocate to gold. Read more
Philanthropy
Grant Mundell
GRANT MUNDELL  |  FRIDAY, 13 AUG 2021
In today's low-interest-rate environment, finding ways for not-for-profits (NFPs) and charitable trusts to meet the needs of their beneficiaries while managing risk requires a specialist approach. Read more
Shamal Dass
SHAMAL DASS  |  FRIDAY, 17 SEP 2021
When you choose to contribute your wealth to society, you want to make sure it has the greatest possible impact. Deciding when and how to pass it on is a huge part of that. Read more
Taxation & Estate Planning
Brett Davies
BRETT DAVIES  |  FRIDAY, 17 SEP 2021
Sometimes people make the mistake of putting specific gifts in their Will. For example, 'I leave my wedding ring to my daughter'. The result of such a gift is that capital gains tax (CGT) death duty will be payable on that wedding ring. At death, your ... Read more
Brian Hor
BRIAN HOR  |  THURSDAY, 18 NOV 2021
Many lawyers talk about 'blended families' as if they are all pretty much the same. Like, if you have seen one, you have seen them all. But that is not the case. Read more