Strategy

Vaccination is proving to be an effective means of controlling the spread of COVID-19. Inoculation is demonstrably providing strong protection...

Broadly, foreign purchaser duty surcharge of 7 per cent to 8 per cent applies on top of the normal duty...

In a range of respects, binding death benefit nominations (BDBNs) are often seen as analogous to a key aspect of...

While many of the scenarios I have previously written about are somewhat unusual and rarely cross the desk of your...

While enduring powers of attorney (EPA) are generally a key component of a holistic estate plan, it is critical to...

Auditing Standard ASA 510 requires that the auditor shall obtain sufficient and appropriate audit evidence about whether the opening balances...

Discretionary trusts are an extremely popular structuring and investment vehicle in Australia. In FY2016, there were around 850,000 trusts in...

This memo provides guidance on an SMSF rolling benefits to another SMSF both prior to and from 1 October 2021....

While the provision of documents from non-qualified suppliers may initially appear to be a simple, low cost and straightforward approach,...

For many businesses, tax time is one of the busiest and most complex times of the year — particularly in...