This article investigates to what extent accountants are taught about self-managed superannuation funds (SMSF) in their Australian undergraduate accounting degrees and subsequent professional education programs. The paper reports a survey of 138 academics teaching into Australian undergraduate...

To what extent do small businesses need to know about businesses taxes, accounting software and financial statements? Recent Australian research demonstrates that small business owners with a higher understanding of tax and accounting software are more likely to achieve a higher level of...

The skills required by a student to excel both academically and in their chosen professional careers have been identified by many institutions, and can be referred to as ‘generic capabilities’. These generic capabilities can extend from interpersonal skills, problem solving, oral...

This paper focuses on reform issues currently under consideration by tax and regulatory authorities to facilitate Islamic finance in Australia. The necessity for a comprehensive approach is critical if the government's desire to promote Australia as a financial services hub is to be realised....

This article considers the emergence of Islamic banking and finance in global financial markets and efforts by governments (through regulatory and tax initiatives) to facilitate it. Recently there have been calls for Australia to become a financial hub – particularly in south East Asia. One...

One of the potential reforms to be considered by the Henry Review is a proposal by the Institute of Chartered Accountants Australia and Deloitte for the introduction of a tax transparent company (the ICAA proposal). The central proposition of the ICAA proposal is that the introduction of a tax...

It is the present practice that asset revaluation reserve distributions by trustees of discretionary trusts are not taxed in Australia. Are such distributions not meant to be taxed, or have relevant sections in the income tax assessment acts been overlooked? This article will review how trustees...