LCR 2021/2 – discounts to SMSFs invoke NALI
The Australian Taxation Office’s ruling, Law Companion Ruling LCR 2021/2, outlines the application of the ATO’s view on the non-arm’s...
The Australian Taxation Office’s ruling, Law Companion Ruling LCR 2021/2, outlines the application of the ATO’s view on the non-arm’s...
The ability of the Family Court to attack assets held via a discretionary trust has been in little doubt, at...
If “you play lousy games, you win lousy prizes”. And having a multimillion-dollar Notice of Claim land in your firm’s...
The APESB has recently issued exposure draft amendments to fee provisions in the APES 110 Code of Ethics. The predominant...
Two recent AAT decisions shed important light on what constitutes business real property: Allzams Trust and Commissioner of Taxation AATA...
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...