Providing your customers with Scope 3 emissions data
“Scope 3 emissions – the indirect greenhouse gas (GHG) emissions that occur across a company’s value chain, from purchased goods and services to product use and disposal – account for around 75% of a typical organisation’s total carbon footprint” Scope 3 Data Depends on Suppliers. Most Suppliers Are Not Ready, E + E Leader Environmental, […]
New Division 296 rules explained: Tax changes for large Superannuation balances
The Federal Government has now passed the Division 296 legislation, introducing an additional tax for individuals with total superannuation balances (TSB) above $3 million. Since the proposal was first announced in February 2023, several important changes have been made to the original design. The key updates include: 1. Removal of tax on unrealised gains Instead […]
