Let's be frank

Article Abstract:

The new franking accounting rules started on 1 July 2002. The intentions of the new franking rules remain the same as the old, in seeking to ensure that all tax credits passed to members are based on company tax paid and to prevent dividend streaming. The new rules, which are simpler than the old ones, need to be carefully applied, failing which the companies and their members run a real risk of being penalized.

Accounting Methods, Accounting

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A case for consensus

Article Abstract:

Financial reporting and investigation a panel is proposed in order to refine and facilitate Australian Securities and Investments Commission's (ASIC)Es. It would provide an independent third-party view on contested issues between ASIC and companies regarding their accounting policies and provide an efficient addition to the regulatory framework.

Other Financial Vehicles, Security & commodity services, not elsewhere classified, Financial Record Keeping Services, Powers and duties, Australia. Securities and Investments Commission, Financial records management

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You pollute, you pay

Article Abstract:

In Australia, it has become mandatory to comply with environmental regulations to avoid fines. Allocation of liability for contamination varies from state to state.

Government domestic functions, Environmental policy, Environmental protection, Environmental issue

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