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  • Article

    Self managed super funds: What is the best structure?

    The article considers whether to have individuals or a company as trustee of a self managed superannuation fund (SMSF).
    AustraliaEmployment and HR
    Coleman Greig Lawyers
    Coleman Greig Lawyers
  • Video

    It Depends – Family trust change of trustee (part 3 – debts and liabilities)

    The 3rd video in this series discusses the effects of changing the trustee of a family trust on debts and liabilities.
    AustraliaFamily and Matrimonial
    Cooper Grace Ward
    Cooper Grace Ward
Article

So You've Updated Your Estate Plan, But What Happens To The Family Trust When You Die?

Family discretionary trusts are a common way to preserve wealth, protect assets and ensure they are passed down to lineal descendants.
AustraliaFamily and Matrimonial
Kalus Kenny Intelex
Kalus Kenny Intelex
  • Article

    The difference between an executor and a trustee

    An Executor is appointed by a will maker to carry out the terms of a will, and that is generally when the role ends.
    AustraliaFamily and Matrimonial
    Colin Biggers & Paisley
    Colin Biggers & Paisley
  • Article

    Vesting dates: Family Trusts can be ticking time bombs

    All family trusts contain what is called a 'vesting date' - the date defined in the trust deed when the trust will end.
    AustraliaFamily and Matrimonial
    Stacks Law Firm
    Stacks Law Firm
  • Article

    Foreign resident tax rates and surcharges could sting the unwary

    There are important laws governing investment in Australia by a foreign resident, including what is a "foreign person".
    AustraliaGovernment, Public Sector
    Stacks Law Firm
    Stacks Law Firm
  • Article

    The Amerind High Court decision: employee entitlements in insolvency

    Employee entitlements are given priority in an insolvency, whether the employer is a company or trading as a trustee.
    AustraliaInsolvency/Bankruptcy/Re-Structuring
    Worrells
    Worrells
  • Article

    Trust companies and insolvency reform

    Recent government reforms failed to implement changes that would impact reduced costs & increased returns to creditors.
    AustraliaInsolvency/Bankruptcy/Re-Structuring
    Worrells
    Worrells
  • Article

    Surcharge Tax Hits Discretionary Trusts

    The Office of State Revenue (OSR) has released a ruling on 22 December 2016 in relation to the definition a ‘foreign person'.
    AustraliaReal Estate and Construction
    Dentons
    Dentons
  • Article

    Deduction for superannuation contributions on behalf of a director denied

    Deduction for superannuation contributions made on behalf of the Taxpayer by the trustee of the family trust was denied.
    AustraliaTax
    Hall & Wilcox
    Hall & Wilcox
  • Article

    Foreign trusts - NSW surcharge land tax and surcharge purchaser duty

    Trustees of discretionary or hybrid trusts who purchased or held NSW residential land from 21 June 2016 should read this.
    AustraliaTax
    McCullough Robertson
    McCullough Robertson
  • Article

    It Depends – Is the ATO coming to help with section 100A?

    The ATO guidance on s.100A reimbursement agreements and how it applies to distributions of income from family trusts.
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Property and taxes - managed investment trusts

    What are MITs and how are they taxed?
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    Queensland land tax: Exemption from foreign surcharge

    The exemption is available when a foreign trust or company makes a significant contribution to the Queensland economy.
    AustraliaTax
    McCullough Robertson
    McCullough Robertson
  • Article

    Section 100A and professional practice profit distribution – A timely reminder for tax advisers

    Because of increased audit activity, tax advisers should very carefully consider how to assist with trust distributions.
    AustraliaTax
    McCullough Robertson
    McCullough Robertson
  • Article

    State Taxation Series: Issue #2 – land tax trust surcharge – nomination of beneficiary and notice of beneficial interests

    Statutory requirements for nomination of beneficiaries etc for obtainment of relief from the trust surcharge rate of land tax.
    AustraliaTax
    Pointon Partners
    Pointon Partners
  • Article

    Court directions for trustees, executors and administrators

    The benefit of seeking directions when in doubt is that the trustee may be protected from beneficiary or creditor claims.
    AustraliaFamily and Matrimonial
    Kott Gunning
    Kott Gunning
  • Article

    Special Disability Trusts – Providing for a Disabled Child

    A Special Disability Trust provides assets for a disabled person without affecting entitlement to a disability pension.
    AustraliaFamily and Matrimonial
    Makinson d'Apice Lawyers
    Makinson d'Apice Lawyers
  • Article

    Unit trusts and land tax threshold exemptions

    In NSW, a unit trust will be eligible for land tax threshold exemptions if it satisfies the definition of "fixed trust"
    AustraliaReal Estate and Construction
    ClarkeKann Lawyers
    ClarkeKann Lawyers
  • Article

    Deadline 31 December 2020 - for amending discretionary trusts holding residential land in NSW

    To avoid extra charges, a discretionary trust deed must be amended to exclude foreign persons as potential beneficiaries.
    AustraliaCorporate/Commercial Law
    Pointon Partners
    Pointon Partners
  • Showing 181–200 of 448 results

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