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Thinking posts
14 results14 results
Tax| 15 Oct 2020
Settlements and compensation after the Banking Royal Commission: what about the tax?
Not a lot of thought is often given to the tax consequences, if any, of compensation payments following the Banking Royal Commission and the Hayne Report, even now that we are two years on from the Commission.
Superannuation| 22 Oct 2019
The Superannuation Guarantee Amnesty: Is it everything we’ve been promised?
The Superannuation Guarantee Amnesty has been reintroduced to Parliament, but is it everything we were promised? This article considers the eligibility requirements for the Amnesty and the subsequent proposed changes to the penalties regime. We also discuss our concerns around ...
Superannuation| 15 Aug 2017
Tripping over changes of trustees
Changing the trustees of a self-managed superannuation fund (SMSF) is not necessarily a straightforward task, as evidenced by a recent Queensland Supreme Court case.
Superannuation| 27 Apr 2017
Superannuation reforms — important planning information for 1 July 2017
Significant changes to the superannuation system will come into effect from 1 July 2017.
Superannuation| 12 May 2016
LRBAs: can you drown in the safe harbour?
For some time, there has been speculation and uncertainty regarding related party limited recourse borrowing arrangements (LRBAs) entered into by self managed superannuation funds (SMSFs).