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Tax implications of accounting developments presentation


This presentation covers:

  • accounting standard changes
  • indefinite life intangibles
  • corporate tax rate reduction
  • AASB Interpretation 23 – uUncertainty over Income tax treatments
  • tax transparency
  • GPFS requirements for SGEs.


Author profiles

Michelle Mori
Michelle Mori is a tax partner at EY and has over 18 years experience providing specialist tax and tax accounting advisory services to local and multinational organisations across the number of industries including retail and consumer products. She has extensive experience in relation to providing corporate advisory and tax compliance services to clients as well as in assisting Australian and multinational companies in the preparation of their ongoing tax accounting disclosures. - Current at 19 June 2018
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Melissa Sim
Melissa Sim is a Partner in the Financial Accounting Advisory Services practice at EY. Melissa has 25 years experience in a number of accounting and auditing-related roles in Melbourne, Sydney and Paris. A financial reporting specialist with deep knowledge of accounting standards and financial reporting aspects of the Corporations Act 2001, Melissa has extensive experience in practically interpreting and applying IFRS to complex accounting-related issues. - Current at 19 June 2018


This was presented at Corporate Tax Masterclass .

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Individual sessions

Single touch in payroll

Author(s):  John Shepherd

Materials from this session:

Corporate governance and tax risk management

Author(s):  Fiona MOORE,  Duncan McCarthy

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ATO’s approach to the top 1000 market

Author(s):  Adam Pritchard,  Christopher Shorter

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Trips and traps for the employer

Author(s):  Donna RUBBO

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