Strategy

DBA Lawyers’ Nick Walker and Daniel Butler examine how fund forms work and what the best option is for both...

In a recent Private Binding Ruling, the ATO was asked to consider the tax treatment of the death benefit where...

This article was originally published in The Tax Institute’s TaxVine member newsletter on 6 October 2023. The Treasury Laws Amendment...

The recent AAT decision of Bendel and Commissioner of Taxation (Taxation) AATA 3074 has challenged the ATO’s long-held view that...

In the last part of our series on title to assets, we discuss how trustees are appointed, what happens if...

These two worked examples show how the taxing of unrealised capital gains can have unintended consequences.

The job as trustee of an SMSF comes with many responsibilities. When can or should an SMSF trustee charge their...

While it might appear straightforward, attention to detail is the key to owning SMSF assets. And with r4.09A SISR now...

While owning collectable and personal use assets inside an SMSF may sound appealing, there’s a big catch.

An essential aspect of the Australian superannuation system is its provision of various taxation concessions designed to encourage individuals to...