New financial services licensing regime for accountants *

Australia - June 6 2013
The Corporations Amendment Regulations that implement the new limited financial services licence regime for accountants were registered on 4 June…

Co-authors: Adrian Verdnik, Harry New, Andrew O'Bryan.

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Federal government announces superannuation reforms *

Australia - April 5 2013
After months of speculation, the Gillard Government today announced changes to superannuation ahead of the forthcoming Federal Government budget…

Co-authors: Pamela McAlister, Adrian Verdnik, Andrew O'Bryan, John Sudano.

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The final word from the ATO on limited recourse borrowing arrangements *

Australia - July 3 2012
?This Ruling explains the following key concepts relevant to the application of the limited recourse borrowing arrangements under sections 67A and 67B of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act):what is an 'acquirable asset' and a 'single acquirable asset'; 'maintaining' or 'repairing' the acquirable asset as distinguished from 'improving' it; and when a single acquirable asset is changed to such an extent that it is a different (replacement) asset.

Co-authors: Mark Payne, Andrew O'Bryan.

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Accountant AFSL *

Australia - June 28 2012
On 23 June 2012 the Minister for Financial Services and Superannuation, Bill Shorten, announced that the Gillard Government intends to introduce a limited Australian financial services licence (AFSL) for accountants

Co-authors: Harry New, Andrew Carter, Andrew O'Bryan, John Bassilios.

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Property development and SMSFs – part 4: taxation considerations *

Australia - May 23 2012
In the final instalment of the four part series on self managed superannuation fund trustees developing property, we discussed the limitations on fund trustees borrowing to develop property and the importance of properly documenting property development arrangements.

Co-authors: Natalie Bannister, Mark Payne, Peter Jenkin, Andrew O'Bryan.

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