Times are a'changing

Article Abstract:

Changes to the legislation affecting Australian superannuation has been ongoing, but the superannuation accounting techniques have not changed to keep up with the changes in legislation. Accountants need to upate their accounting methods, and change the structure of their clients' funds to make them easily adaptable to change.

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National sport or criminal act?

Article Abstract:

Cheating on tax is widespread but the penalties are huge and an accountant can be held liable if they aid the client to commit the act. If caught an accountant may not be able to practise again.

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Robert Richards' taxing times

Article Abstract:

Several accounting cases are discussed, covering issues, such as assessment notices, settlement claims and the disposal of assets.

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