It can be difficult but not impossible to prove dealings are consistent with arm’s length terms, as a recent court ...
A recent AAT decision confirmed the ATO’s ruling on the timing of concessional contributions for tax purposes, says a solicitor.
The asset protection strategy, often referred to as a 'gift and loan back' arrangement (and various iterations of it), has ...
It’s important advisers consider who qualifies as a spouse early in their client interactions, especially when dealing with death benefit ...
A trust instrument with a variation power that is considered too narrow to achieve wider objectives can be difficult to ...
Loans to unrelated or related parties must satisfy the prudent person test, says an SMSF legal expert.
In the event of a dispute over the contents of a will, Family Provision Applications involve many ancillary issues and ...
The recent decision in Kirk as trustee of the Property of Smith (a Bankrupt) v Smith FCA 240 provides a ...
A recent Federal Court ruling has found that the transfer of super from a husband to his wife’s superannuation account ...