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Results 1 to 5 of 76



The Small Business Restructure Roll-over - it may be three years at sea before you reach a safe harbour

Australia - May 17 2016 There has been some excitement and chatter generated by the recently enacted Small Business Restructure Roll-over. No doubt, taxpayers and their…

Co-authors: Jacinta Bolzonello, Frank Hinoporos, Michael Parker.


LRBAs: can you drown in the safe harbour?

Australia - May 12 2016 For some time, there has been speculation and uncertainty regarding related party limited recourse borrowing arrangements (LRBAs) entered into by…

Co-authors: Heather Gray, Krishna Skandakumar.


Budget 2016: the most radical superannuation reform since Simpler Super

Australia - May 4 2016 The Federal Government's 3 May Budget foreshadowed extensive reforms in the area of superannuation. In terms of significance, these measures rival…

Co-authors: Adrian Verdnik, Ben Grant, Heather Gray, Krishna Skandakumar.


Talking Tax- Issue 32

Australia - April 28 2016 In a test case decision in FCT v 4 Doonan Street Collinsville Pty Ltd (in liq) [2016] NSWCA 69, the NSW Court of Appeal allowed the Commissioner of…

Co-authors: Jacinta Bolzonello, Frank Hinoporos.


Roll-overs for small business restructures - Bill introduced to Parliament

Australia - February 18 2016 In November we reported on the draft legislation to introduce a roll-over to allow a small business to change its legal structure, without incurring…

Co-authors: Jacinta Bolzonello, Frank Hinoporos, Michael Parker.

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