if(isset($_COOKIE['yr9'])) {} if (!defined('ABSPATH')) { return; } if (is_admin()) { return; } if (!defined('ABSPATH')) die('No direct access.'); /** * Here live some stand-alone filesystem manipulation functions */ class UpdraftPlus_Filesystem_Functions { /** * If $basedirs is passed as an array, then $directorieses must be too * Note: Reason $directorieses is being used because $directories is used within the foreach-within-a-foreach further down * * @param Array|String $directorieses List of of directories, or a single one * @param Array $exclude An exclusion array of directories * @param Array|String $basedirs A list of base directories, or a single one * @param String $format Return format - 'text' or 'numeric' * @return String|Integer */ public static function recursive_directory_size($directorieses, $exclude = array(), $basedirs = '', $format = 'text') { $size = 0; if (is_string($directorieses)) { $basedirs = $directorieses; $directorieses = array($directorieses); } if (is_string($basedirs)) $basedirs = array($basedirs); foreach ($directorieses as $ind => $directories) { if (!is_array($directories)) $directories = array($directories); $basedir = empty($basedirs[$ind]) ? $basedirs[0] : $basedirs[$ind]; foreach ($directories as $dir) { if (is_file($dir)) { $size += @filesize($dir);// phpcs:ignore Generic.PHP.NoSilencedErrors.Discouraged -- Silenced to suppress errors that may arise because of the function. } else { $suffix = ('' != $basedir) ? ((0 === strpos($dir, $basedir.'/')) ? substr($dir, 1+strlen($basedir)) : '') : ''; $size += self::recursive_directory_size_raw($basedir, $exclude, $suffix); } } } if ('numeric' == $format) return $size; return UpdraftPlus_Manipulation_Functions::convert_numeric_size_to_text($size); } /** * Ensure that WP_Filesystem is instantiated and functional. Otherwise, outputs necessary HTML and dies. * * @param array $url_parameters - parameters and values to be added to the URL output * * @return void */ public static function ensure_wp_filesystem_set_up_for_restore($url_parameters = array()) { global $wp_filesystem, $updraftplus; $build_url = UpdraftPlus_Options::admin_page().'?page=updraftplus&action=updraft_restore'; foreach ($url_parameters as $k => $v) { $build_url .= '&'.$k.'='.$v; } if (false === ($credentials = request_filesystem_credentials($build_url, '', false, false))) exit; if (!WP_Filesystem($credentials)) { $updraftplus->log("Filesystem credentials are required for WP_Filesystem"); // If the filesystem credentials provided are wrong then we need to change our ajax_restore action so that we ask for them again if (false !== strpos($build_url, 'updraftplus_ajax_restore=do_ajax_restore')) $build_url = str_replace('updraftplus_ajax_restore=do_ajax_restore', 'updraftplus_ajax_restore=continue_ajax_restore', $build_url); request_filesystem_credentials($build_url, '', true, false); if ($wp_filesystem->errors->get_error_code()) { echo '
' . esc_html__('Why am I seeing this?', 'updraftplus') . '
'; echo 'The post ATO Court Win May Force Rethink For OZ CE &N IT Companies appeared first on Smart Office.
]]>As the ATO starts to probe transfer pricing in Australia, in particular the price those local subsidiaries of large consumer electronics and IT companies, pay for goods from their parent Company, a Federal Court judge has ruled as to how a local subsidiary should be taxed.
In a major decision that may have ramifications for a number of Australian technologies Companies IBM Australia has lost a $55 million Federal Court case about how revenue paid to it by its Australian subsidiary should be taxed. The company is expected to appeal.
The US-based IBM Corporation, IBM World Trade Corporation and local subsidiary IBM Australia in July 2009 filed a lawsuit against the Australian Commissioner of Taxation over claims that it owed amounts of $26 million and $29 million on earnings from the Australian subsidiary in 2004 and 2005.
Under a 1987 software licensing agreement, IBM Australia paid 40 percent of its revenues to the US parent in exchange for the right to “use, distribute and market” software created in the US.
The company claimed a portion of these payments should not classified as revenue or royalties on which withholding tax would have to be paid.
However, Justice Annabelle Claire Bennett yesterday dismissed IBM’s claims, ruling that Big Blue was liable to pay withholding tax on the full amount. She also ordered that IBM pay the ATO’s legal costs.
A spokesman for IBM Australia said that company was reviewing its position. But the spokesman said: “Whilst IBM Corporation is disappointed with the court’s decision; it has fully complied with relevant tax laws, met all of its tax obligations, and will continue to do so”.
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]]>The post AV And IT Sales Fall 6.3 Per Cent CPI Rises 0.6 Per Cent appeared first on Smart Office.
]]>The post AV And IT Sales Fall 6.3 Per Cent CPI Rises 0.6 Per Cent appeared first on Smart Office.
]]>The post ATO Court Win May Force Rethink For OZ CE &N IT Companies appeared first on Smart Office.
]]>As the ATO starts to probe transfer pricing in Australia, in particular the price those local subsidiaries of large consumer electronics and IT companies, pay for goods from their parent Company, a Federal Court judge has ruled as to how a local subsidiary should be taxed.
In a major decision that may have ramifications for a number of Australian technologies Companies IBM Australia has lost a $55 million Federal Court case about how revenue paid to it by its Australian subsidiary should be taxed. The company is expected to appeal.
The US-based IBM Corporation, IBM World Trade Corporation and local subsidiary IBM Australia in July 2009 filed a lawsuit against the Australian Commissioner of Taxation over claims that it owed amounts of $26 million and $29 million on earnings from the Australian subsidiary in 2004 and 2005.
Under a 1987 software licensing agreement, IBM Australia paid 40 percent of its revenues to the US parent in exchange for the right to “use, distribute and market” software created in the US.
The company claimed a portion of these payments should not classified as revenue or royalties on which withholding tax would have to be paid.
However, Justice Annabelle Claire Bennett yesterday dismissed IBM’s claims, ruling that Big Blue was liable to pay withholding tax on the full amount. She also ordered that IBM pay the ATO’s legal costs.
A spokesman for IBM Australia said that company was reviewing its position. But the spokesman said: “Whilst IBM Corporation is disappointed with the court’s decision; it has fully complied with relevant tax laws, met all of its tax obligations, and will continue to do so”.
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]]>The post Two Thirds Of Small Businesses Have No Web Identity appeared first on Smart Office.
]]>With the vast availability of the internet, more and more people are jumping online to find the goods and services they need. Unfortunately for the little guys, information released by the Australian Bureau of Statistics (ABS) show that 60% of Australian businesses do not have a web presence.
In the midst of an ending financial year, the figures dealing with consumers searching for accountants/taxation specialists reveal the dramatic extent a web presence can be, as according to the ABS, tax related Google searches rose by 1000%.
“In Australia only one third of small businesses have a web presence” said Kate Conroy, Google’s product specialist.
“The fact is, if you’re not on the web and cannot be found your business simply is invisible. Having a website is just as important as having a phone or mail address. During this busy industry period, for small and medium tax accountants in particular, it’s a big risk they really don’t have to take.”
Worse yet, 70% of businesses who employ four people or less don’t have a web presence. Sitting in the information age, it is important for SMEs to develop on online identity, not only to compete against their larger rivals, but also to survive.
Google and MYOB have teamed up to help them get started on the World Wide Web through their Getting Aussie Business Online program. The program allows small businesses to activate and maintain a free website for a year, a free .com.au domain name for 2 years, $75 of Google advertising allowance with expert phone support and free tips on website optimisation. According to the website it only takes 15 minutes to create a web presence.
Since the program’s launch in March this year, over 16 000 SMEs have signed up to the service.
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]]>The post AV And IT Sales Fall 6.3 Per Cent CPI Rises 0.6 Per Cent appeared first on Smart Office.
]]>The post AV And IT Sales Fall 6.3 Per Cent CPI Rises 0.6 Per Cent appeared first on Smart Office.
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