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Thinking| 17 Jul 2019
The Australian Taxation Office (ATO) has provided useful guidance and ‘safe harbours’ for when the executors or beneficiaries of a deceased estate can access the Capital Gains Tax (CGT) main residence exemption for a property that was the deceased’s ...
Thinking| 16 Feb 2018
Often when advisors and clients are reviewing trust deeds a critical issue can overlooked – the vesting date of the trust. The ATO has recently issued a Draft Ruling setting out some key tax considerations around trust vesting which our Tax ...
Thinking| 17 Jun 2016
On 2 September 2015, we provided an update regarding the Foreign Purchaser Additional Duty (FPAD) in Victoria and discretionary trusts.
Thinking| 24 Feb 2015
A fast approaching vesting date of a trust is becoming a more common issue for professional advisers and clients. If the vesting date is reached, the trust vests and significant capital gains tax and duty liabilities can arise.