Are You Underestimating the True Risks of the Emergency Services Levy?
The Emergency Services Levy (ESL) is a complex tax that needs an end-to-end process, from setting targets through to monitoring actual experience.
The Emergency Services Levy (ESL) is a complex tax that needs an end-to-end process, from setting targets through to monitoring actual experience.
Long Service Leave (LSL) is a unique entitlement in Australia and New Zealand, rewarding employees for long-term service and loyalty. While the concept is simple, valuing LSL liabilities is complex.
Australia’s NFP sector is vast, diverse, and mission-driven—delivering frontline services and long-term community reform.
Some not-for-profit enterprises (NFPs) provide services for a group of people over an extended period of time. Services can include providing accommodation, covering living expenses, and supporting charitable activities.
In this first article on the funding of Emergency Services in NSW, Martin Fitzpatrick, and Jessie Yu dive into what the Emergency Services Levy (ESL) is, who is liable to collect it, and discuss some historical examples.
Remote monitoring of hospital patients could lead to better patient outcomes and reduced healthcare costs.
The Aged Care Royal Commission is currently considering how aged care should be funded. During September 2020, Paul Keating put forward some interesting ideas about the role of the family home in financing aged care, which we think warrant further consideration.
All investment products, superannuation and otherwise, require the attribution of value to investors. Generally, the changes in value to be attributed at specific points in time (daily, weekly, monthly, …) reflect changes in value of underlying assets.