February 4, 2021

The Treasurer’s New Clothes: Expenses Paid With Forgiven Loans

Back in March 2020, the Coronavirus Aid, Relief, and Economic Security Act (P.L. 116-136) introduced a major stimulus for small businesses in the form of the Paycheck Protection Program,
which was funded through the Small Business Administration — business loans program account.1

The PPP was intended to provide loans to small businesses so they could retain employees in the face of the economic predicament caused by the COVID-19 pandemic.

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Thought Leadership

A summary of the Early Stage Venture Capital Limited Partnership rules

August 18, 2025

Learn how Australian's Early Stage Venture Capital LP regime stimulates early-stage venture investment with tax concessions for investors and fund managers.

Thought Leadership

Commissioner falls flat in PepsiCo High Court appeal… but on a steak knife’s edge

August 14, 2025

On 13 August 2025 the High Court of Australia (HCA) handed down its decision in Commissioner of Taxation v PepsiCo, Inc and Commissioner of Taxation v Stokely-Van Camp, Inc [2025] HCA 30.

Thought Leadership

Presidential Regulation 68/2025: Reforming VAT Collection for Overseas Digital Vendors

August 11, 2025

Learn how Presidential Regulation 68 (2025) ensures VAT is collected on digital goods and services supplied by overseas vendors to Indonesian consumers.