The Australian Taxation Office (ATO) has issued a private binding ruling 1012582301006 suggesting that a favourable limited recourse borrowing arrangement by a self-managed superannuation fund…
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It is not uncommon with blended families for one parent to be protective of their children from a previous relationship. The bond to a child…
As outlined in our article “Conducting Commercial and Non Commercial Activities in Ukraine in Times of Uncertainty”, on Thursday 16 January 2014 the Verhovna Rada…
On 18 March 2014, the Tax and Superannuation Laws Amendments (2014 Measures No. 1) Act 2014 (Cth) (Act) received the Royal Assent. The Act amends…
The previous 457 visa was the most commonly used temporary visa program for businesses that wished to bring overseas skilled employees to work in Australia,…
A duty payable under Duties Act 1997 (NSW) often adds a significant cost to a transaction that needs to be considered when planning and structuring your…
In Australia, the Family Court has a broad power to make orders for division of the marital assets. As required under s79(2) of the Family…
Maestrale v Aspite [2012] NSWSC 1420 highlights the importance of acting on instructions in a timely and professional manner. A solicitor who was ultimately found to have…
Life insurers may issue a death benefit policy that maybe owned by the life insured, a joint tenant, a trust, (whether a superannuation fund or…
Superannuation benefits generally do not form part of an estate in the event of your death. As such, it is important that you plan appropriately…
A trustee of a self-managed superannuation fund (SMFS) is an individual or company that holds and invests the fund’s assets for the benefit of members….
In March 2014, the government introduced a bill to give effect to a range of FoFA reforms, targeted at reducing the regulatory burden on the…
As any business grows and gains market share, acquiring other businesses to tuck in’ to an existing business or, in time, buying complementary assets, may…
An SPT is a trust upon the death of the testator. The superannuation death benefits are transferred to the trustee of the SPT (death benefit…
Trustees have been able to obtain judicial advice on matters affecting the management or administration of trust property and in respect to the interpretation of…
