We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Results 1 to 5 of 69

Roll-over for small business restructures - draft legislation released

Australia - November 13 2015 In the 2015-2016 Budget, the Government announced that it would introduce a roll-over to allow small business to change its legal structure, without…

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

More good news for SMSF borrowing arrangements

Australia - November 9 2015 The Government has released its response to the Financial System Inquiry Final Report with positive news for SMSFs engaged in or considering limited…

Co-authors: Heather Gray, Krishna Skandakumar.

Thomas v Commissioner: watch those trust blind spots!

Australia - September 17 2015 The Federal Court's decision in Thomas v Federal Commissioner of Taxation (Thomas) confirms that a trustee cannot allocate the fictitious tax…

Co-authors: Frank Hinoporos, Michael Parker.

Caution needed when buying property in trusts

Australia - September 2 2015 In an alarming move, the Victorian State Revenue Office has confirmed our fear that Foreign Purchaser Additional Duty (FPAD) will be applied to many…

Co-authors: Emma Woolley, Frank Hinoporos, William Moore, Michael Parker.

The latest superannuation insurance changes

Australia - August 19 2015 There have been a number of changes to the way in which insurance can be held within a self managed superannuation fund (SMSF). Broadly, these…

Co-authors: Heather Gray, Krishna Skandakumar.

Next »