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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 […]

Fraud and integrity risks in property & construction: Why pressure in the market is increasing the risk profile

27/07/2026

Australia’s property and construction sector is continuing to operate in a difficult environment. Developers, builders, contractors, and investors are managing elevated costs, constrained feasibility, tighter funding conditions, labour pressures, and changing demand across different parts of the market. The pressure is not uniform. The housing supply challenge remains national, but the conditions differ across states. […]

Victorian SRO updates duty ruling for incorporated associations

27/07/2026

The Victorian State Revenue Office (SRO) has released Revenue Ruling DA‑020v2, replacing the long-standing DA‑020 ruling on duty treatment for incorporated associations and amalgamations of incorporated associations. The new ruling took effect on 20 July 2026 and reflects the current legislative framework under the Associations Incorporation Reform Act 2012 (Vic) (AIR Act). While the practical […]

The risks Boards are talking about: Fraud, financial crime & integrity challenges in the energy & mining sector

24/07/2026

The energy and mining sector is no stranger to risk. Commodity price volatility, geopolitical uncertainty, regulatory change, and increasing stakeholder expectations all require careful navigation. However, alongside these challenges, another trend is emerging: fraud, financial crime, and integrity risks are receiving greater attention from Boards, Audit & Risk Committees, and executive teams than ever before. […]

The 5 fraud & finance crime risks property fund managers should be discussing in 2026

23/07/2026

Property fund managers operate in an increasingly complex environment. Alongside market pressures, rising investor expectations, and regulatory change, fraud risks are evolving in both sophistication and impact. While many fund managers have established control frameworks, recent developments suggest that traditional fraud risk assessments may no longer be sufficient on their own. From financial crime and […]