Strategy

The 2021–22 federal budget (released on 11 May 2021) announced changes for some — but not all — legacy pensions. In...

The recent decision by ASIC to ban a financial adviser for eight years is a timely reminder of the strict...

The strength of global economic activity has been surprising many in recent months and is likely to continue to do...

The million-dollar question for most accounting firms right now is: Should our firm stay in, or exit, the SMSF auditing...

In theory, decisions from the UK are not necessarily of utility in Australia. In practice, however, UK cases can give...

The decision in Hill v Zuda Pty Ltd WASCA 59 further reinforces the often-cited mantra in relation to all trusts —...

The Western Australian Court of Appeal recently handed down its decision in Hill v Zuda Pty Ltd WASCA 59. It provides...

The answer to whether a property meets the real purpose of business real property (BRP) is “it depends”. A complete...

The case of Re Owies Family Trust VSC 716 (Owies) provides many lessons for trustees and advisers dealing with discretionary...

The AAT yesterday handed down a decision regarding the disqualification of trustees or responsible officers of corporate trustees of superannuation...