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Horizon Europe audits explained & what universities need to know

14/08/2026

Australia and New Zealand’s association with Horizon Europe is expected to create significant new opportunities for universities and research institutions to access European research funding. Horizon Europe works on a 7-year cycle. Framework Program 9 (FP9) is the current version, running from 2021-2027. As institutions either conclude FP9 or look to begin participating in Horizon […]

Research income & research funding assurance

14/08/2026

For many universities, the Higher Education Research Data Collection (HERDC) is treated as an annual compliance task. It is far more than that. HERDC determines each institution’s share of the Commonwealth’s research block grant pool, $2.37bn allocated across 42 providers in 2026 through the Research Support Program and Research Training Program, and every return must […]

The scam that made an Australian company pay twice

11/08/2026

In 2022, an electrical contractor completed works on a Rio Tinto project and invoiced the head contractor around $235,000. Before payment was made, a fraudster who had hacked the contractor’s email sent through ‘updated’ bank details. The paying company was suspicious, it even tried to call to verify, but when the phone line was poor, […]

Fraud in higher education: Why Australia's universities & higher education providers are a prime target

11/08/2026

Australia’s higher education sector is one of the nation’s largest export earners, contributing around $51.5bn annually and educating 1.68 million students across 42 universities. But the same features that make it valuable such as vast personal data holdings, heavy reliance on international fee revenue, decentralised procurement, and a culture built on trust also make it […]

Hotels under pressure: The issues shaping the sector ahead of the Hospitality Real Estate Summit

10/08/2026

Ahead of the Hospitality Real Estate Summit on 9 September 2026 in Melbourne, where SW Partner Tim Stillwell will join Matthew Elefanty from BSP Lawyers in a fireside chat on Hotels Under Pressure: Gaming, Tax & Governance Risk Across Australia — with a Victorian Lens, we look at the issues driving that conversation. Australia’s hotel […]

What Tier 2 reporters need to know about the AASB 1060 Exposure Draft

10/08/2026

The Australian Accounting Standards Board (AASB) has issued Exposure Draft ED 341, proposing amendments to AASB 1060 that would more closely align the presentation of Tier 2 financial statements with those in AASB 18. The proposals are particularly relevant for entities preparing Tier 2 general purpose financial statements, including subsidiaries of Tier 1 groups. While […]

Managing fraud & inappropriate workplace behaviour: What People & Culture teams need to get right

06/08/2026

Workplace misconduct and internal fraud are becoming more complex, more frequent, and harder to resolve quietly. For People & Culture teams, the pressure sits in two places at once protecting your people and your culture, while making sure any investigation is fair, impartial, and able to stand up to scrutiny. A rising challenge for employers […]

Victoria's new Minimum Financial Requirements for domestic builders

05/08/2026

From 1 July 2026, there are new Minimum Financial Requirements (MFR) mandated in the Building Act 1993 that apply to domestic builders in Victoria and will be administered by the Building and Plumbing Commission (BPC). The new regime sits alongside the usual financial requirements imposed by builders’ insurers. For many domestic builders, the practical impact is […]

Trust in the detail: SW calls for a fairer 30% minimum tax on discretionary trusts

31/07/2026

SW has lodged a submission with Treasury (read here) on the proposed 30% minimum tax on discretionary trusts, urging targeted changes to prevent ‘fixed’ commercial structures being swept in and to remove a punitive 60% double-tax on corporate beneficiaries. Introduction In the 2026–27 Federal Budget, the Government announced a 30% minimum tax on discretionary trusts, […]

Five red flags that could indicate fraud in your business

30/07/2026

Fraud warning signs can hide in everyday transactions, supplier records, payroll data, and approval workflows. Knowing what to look for can help your business identify financial irregularities early, strengthen internal controls, and respond before losses escalate. Fraud does not always begin with a dramatic event but can appear as a duplicated invoice, an unexplained change […]