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When an individual becomes bankrupt, the bankrupt's property vests in the bankruptcy trustee with a number of exceptions.

The article explains how the proposed change to tax exemptions will affect the payment of superannuation death benefits.

Self-managed superannuation funds face strict prohibitions on acquiring assets from members or related parties, but business real property presents a notable exception. Senior associate Keeghan Silcock examines the complex requirements for transferring commercial property into an SMSF, including market valuation, contribution limits, borrowing restrictions, and state-specific duty concessions.

This article covers the expanding reach of payroll tax into passive investment and superannuation assets.

The changes affect minimum wages, unfair dismissal, breaches of the Fair Work Act and superannuation contributions.

The Commissioner of Taxation has expanded the definition of 'ordinary time earnings', meaning employers will be obliged to contribute superannuation on an increased number of payment types made to employees.

It is essential to start considering transition to retirement earlier rather than later, and to seek advice for a plan.

The article is a snapshot of employment changes and new superannuation rate increases that will apply from 1 July 2013.

Superannuation benefits sit outside of a Will and do not automatically form part of one's personal estate on death.

It has been another big year of regulatory change and enforcement action in the Australian financial services market, with DDO, unfair contract terms...

The Royal Commission issued a media release that public hearings will commence in Melbourne on Monday 12 February 2018.

Transcript & link to video providing an update on what is happening with Division 296 tax, the tax on large superannuation balances.

The ATO can use DPN provisions to force directors of a company to personally pay outstanding PAYG withholding and SGC.

Advisers must be alert to the potential for these rules to apply to SMSFs, in light of the ATO's view in LCR 2019/D3.

Businesses need to consider their options before the superannuation guarantee amnesty period expires.

Transcript and link to video discussing what happens when you fail to meet your minimum pension payment from a superfund.

Understanding how trustee discretion works, and what factors are considered, can help potential beneficiaries navigate the claims process more effectively and reduce the risk of disputes.