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December 2024

The Australian Parliament has passed Australia’s Global Minimum Tax Legislation

The Australian Parliament has passed legislation implementing the OECD/G20 Pillar Two framework, effective 1 January 2024. This global minimum tax establishes a 15% effective tax rate for multinational enterprises (MNEs) with global revenues exceeding €750 million, targeting profit-shifting and ensuring consistency across jurisdictions.

Tom Hancock
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Holiday Closures

Wishing you a happy and prosperous New Year, from all of us at Moore Australia. Here are our holiday closure times. 

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Cybersecurity risks and challenges: are you safeguarding your organisation?

Cybersecurity is a critical organisational priority, with threats like ransomware and data breaches posing significant risks. Frameworks like NIST and Essential 8 offer strategies to secure systems, detect threats, and ensure resilience. Safeguarding your organisation is key to protecting operations, stakeholders, and trust.

Michelle Shafizadeh
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Practical Tips for GHG Calculations

Calculating greenhouse gas (GHG) emissions is a critical step in any sustainability journey. While the process can seem complex, there are key elements that you should focus on to make it a much more manageable process.

Kristen Haines
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Are you managing conflicts of interest?

One of the most critical aspects of good governance is the management of conflicts of interest. Read our guide to find out more about COIs and how to mitigate them.  

Michelle Shafizadeh
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Superannuation – preparing for Div 296 tax

Big balances, bigger tax: Is your super prepared for Division 296? Plan ahead with your Moore Australia advisor for tailored advice on navigating the change.

Varun Kumar
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