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A charity registered with the Australian Charities and Not-for-Profits Commission (ACNC) is required to prepare either general purpose financial statements (GPFS) or special purpose financial statements (SPFS). The reforms that were effective from 1 July 2021 that saw the end of SPFS for many for-profit private sector entities did not...
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Education providers are complex organisations, faced with unprecedented challenges by an array of stakeholders, including students, staff, parents, governments (often several layers), community members and the media. It seems everyone has an opinion on the best way to educate our population, both young and old. Across PKF Australia and New...
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Following the initial rollout of Pillar Two rules in Australia, the Australian Taxation Office (ATO) has now released further guidance detailing the lodging, payment, and compliance obligations for multinational enterprise (MNE) groups under the Global Anti-Base Erosion (GloBE) framework.