| Article Date |
Title |
Summary |
| 10 October 2012 |
Individual or corporate SMSF trustee |
The age old question asked by clients ... should we have a corporate trustee? |
| 10 October 2012 |
SMSF Security Trusts/Bare Trusts |
What is new in the world of SMSF borrowings? |
| 10 October 2012 |
Trust - has their been a re-settlement? |
ATO commentary, High Court and Federal decisions, so what is the current situation? |
| 22 March 2011 |
Super borrowing powers - amendments |
Recent changes (6 July 2010) to superannuation borrowing powers ... what trustees need to know |
| 13 August 2010 |
Bamford updates |
Bamford - the High Court has confirmed that "income of the trust estate" is to be determined by reference to the relevant trust deed. |
| 30 June 2009 |
Division 7A and the Comissioner's discretion |
Division 7A - honest mistake or inadvertent omission, one of the first decisions made by the Commissioner |
| 15 April 2009 |
Deduction for personal superannuation contributions |
Recent ATO audit activity has identified a high rate of incorrect claims for deductions for personal super contributions in 2008 tax returns. |
| 15 April 2009 |
Ten steps towards a successful business |
Ten steps towards a successful business, with a healthy side serve of increased goodwill |
| 18 March 2009 |
Reinstatement of a disqualified superannuation trustee |
Section 126J of the Superannuation Industry (Supervision) Act and reinstating a disqualified trustee. |
| 18 March 2009 |
Commercial divorce, the most expensive divorce of all |
A business relationship is like a marriage. It involves commitment, trust, honesty, understanding, sacrifice and emotion. Removing any one of these characteristics may contribute to a breakdown in the relationship.... |