ArticleATO and SMSF contraventions – a new approach!The ATO has confirmed it will be taking a new approach when an Auditor Contravention Report (ACR) is lodged for an SMSF.AustraliaTaxCooper Grace Ward
ArticleATO changes its tune - in-house asset reprieve for limited recourse borrowing arrangements (LRBAs)The ATO draft legislative instrument proposes to extend the in-house asset exemption to LRBAs once the loan is repaid.AustraliaTaxCooper Grace Ward
PodcastPodcast: SMSFs With CGW – What Is Happening With Division 296 Tax? (Tax On Large Superannuation Balances)In this episode of SMSFs with CGW, we're giving updates on the government's proposed tax on super balances over $3 million.AustraliaTaxCooper Grace Ward
VideoPodcast: TaxLand with Fletch and Sarah - IntroductionIntroduction to a new podcast series, discussing all things topical in tax.AustraliaTaxCooper Grace Ward
ArticlePublic trading trusts and superannuation – proposed amendments may result in loss of franking creditsUntil the legislation is finalised, it is not clear if transitional provisions deal with undistributed franking credits.AustraliaTaxCooper Grace Ward
ArticleChanges to HVNL chain of responsibility provisions – will you be ready in time?The HVNL changes will be rolled out in most all Australian jurisdictions and are likely to come into force in mid-2018.AustraliaTransportCooper Grace Ward
ArticleNational Transport Commission completes Load Restraint Guide review and updateTransport operators should become familiar with the updated guide and review loading procedures to ensure compliance.AustraliaTransportCooper Grace Ward
ArticleThe Road Safety Remuneration Tribunal looks here to stay… for nowDespite a recent review of the RSRT, no steps have been taken to disband the Tribunal or reduce its powers.AustraliaTransportCooper Grace Ward
ArticleWatch this space: Parliament considers Bill to expand Heavy Vehicle National Law investigative and enforcement powersQld Bill will enlarge the investigative and enforcement powers of authorised officers under the Heavy Vehicle National Law. .AustraliaTransportCooper Grace Ward
Article2016 superannuation Budget changes, changed!Treasurer Scott Morrison recently announced changes to a number of 2016 Budget superannuation contribution measures.AustraliaEmployment and HRCooper Grace Ward
ArticleThree surprising unfair dismissal casesEmployers should be aware of three recent cases where employees were unfairly dismissed in surprising circumstances.AustraliaEmployment and HRCooper Grace Ward
ArticleQueensland State Government shelves surrogacy ban plansThe QLD government had planned to drastically limit Queenslanders' access to surrogacy to have children.AustraliaFamily and MatrimonialCooper Grace Ward
ArticleQueensland Cultural Heritage Acts are up for review – What does this mean for you?An 'Options paper' released in December 2021 sets out three proposals for reforms to the Cultural Heritage Acts.AustraliaGovernment, Public SectorCooper Grace Ward
ArticleAustralian Court to decide whether directors can rely on Director's and Officer's cover to fund defences costsAn insurer filed an application for a declaration to clarify if shareholders have a priority claim on the D&O policy.AustraliaInsuranceCooper Grace Ward
ArticleAre you a developer? If so, you could be at risk of prosecution under the Aboriginal Cultural Heritage ActThe obligation to comply with the requirements of the Aboriginal Cultural Heritage Act applies to any land in Queensland.AustraliaReal Estate and ConstructionCooper Grace Ward
ArticleLand Tax Update: Improvements to Administration and an Update on AssessmentThe Land Tax Amendment Bill 2010 (Qld) (Bill) was introduced to Parliament on 23 March 2010. If passed the Bill will commence on 30 June 2010. The Bill proposes to simplify the administration of land tax in Queensland.AustraliaReal Estate and ConstructionCooper Grace Ward
ArticleATO ruling that developer of 22 lot subdivision does not have to register for GSTA private ruling from the ATO in relation to a substantial land subdivision found the project did not constitute an enterprise and was the realisation of a capital asset AustraliaTaxCooper Grace Ward
ArticleLimited recourse borrowing arrangements: SMSFs watch out! ATO changes its view on non-arm's length incomeBased on the ATO's current view, no SMSF should enter into an interest-free or low rate loan without a private ruling.AustraliaTaxCooper Grace Ward
ArticleThe Hidden Danger - Why Some Superannuation Funds with Units in Private Unit Trusts Will be Taxed at 46.5%Following the High Court decision in Bamford, we have reviewed a lot of unit trust deeds and have seen many unit trusts with superannuation funds as unitholders.AustraliaTaxCooper Grace Ward
ArticleIt Depends – Who should be the appointor of my trust?The appointor, sometimes called a guardian or principal, is the ultimate controller of the trust.AustraliaCorporate/Commercial LawCooper Grace Ward