Small business owners (SBOs) need a level of tax, computer accounting software, and financial statement literacy to effectively manage their cash flow, which could influence business performance. Research was conducted with small business experts to provide a greater understanding of what aids...

A critical issue for tax and regulatory compliance is determining a worker’s status as an employee, independent contractor or something else. This issue has been the subject of recent litigation and given the rise of the gig economy is likely to become more acute as more people are given the...

The use of business structures has changed over the last 20-years in Australia, with growing use of discretionary trusts and self-managed superannuation funds. Anecdotal evidence indicates that the business law curriculum within undergraduate Accounting degrees does not reflect this changing...

Purpose –The purpose of this paper is to investigate the impact of the Goods and Services Tax (GST) on mortgage pricing and to measure the GST shifting ratio of Australian credit unions. Design/methodology/approach – Using the proprietary data from 79 credit unions in Australia, we perform...

Purpose – The purpose of this paper is to investigate the impact of the Goods and Services Tax (GST) on mortgage pricing and to measure the GST shifting ratio of Australian credit unions. Design/methodology/approach – Using the proprietary data from 79 credit unions in Australia, we perform...