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Stamp duty concession for transferring real estate between SMSFs in NSW

Australia - July 9 2019 The NSW Civil and Administrative Tribunal has set aside a notice of assessment for transfer duty on the transfer of real estate from one sole member...

Scott Hay-Bartlem, Clinton Jackson, Hayley Mitchell, Rosalie Cattermole, Steven Jell.

Federal Court case supports ATO’s position on trust splitting. So what are my other options?

Australia - September 7 2018 We previously reported on the draft taxation determination 2018D3 released by the ATO. That draft set out the view of the ATO that a ‘trust split’...

Scott Hay-Bartlem, Clinton Jackson, Hayley Mitchell, Steven Jell.

Trust splitting: no longer an estate planning option?

Australia - August 8 2018 The ATO has released draft taxation determination 2018D3, outlining their view that a trust split potentially triggers CGT consequences (CGT event...

Scott Hay-Bartlem, Linda Tapiolas, Clinton Jackson, Hayley Mitchell, Steven Jell, Fletch Heinemann.

Establishing a trust - unintended consequences when it goes wrong!

Australia - March 20 2018 Establishing a trust is simple, but often not done properly. Unfortunately, it is common to see trust deeds that have not been properly signed or that...

Scott Hay-Bartlem, Linda Tapiolas, Clinton Jackson, Hayley Mitchell, Fletch Heinemann.

Fixed or not? Are unit trusts fixed trusts and the new ATO ‘safe harbours’ in PCG 201616

Australia - September 28 2017 The ATO has confirmed in Practical Compliance Guideline PCG 201616 that, unless unitholders have a ‘fixed entitlement’ to all income and capital of...

Scott Hay-Bartlem, Linda Tapiolas, Clinton Jackson, Fletch Heinemann.