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The government has released draft amendments that will specifically allow the streaming of capital gains and franked dividends derived by trusts.

Trustees who distribute capital gains to non-resident beneficiaries need to include these gains in assessable income.

If the ATO decides to lift the accountants' concession, there's only an extremely limited right of review available.

HVNL legislative changes start in Queensland before being rolled out in the other Australian states and territories.

The newly approved Code will assist parties in the chain of responsibility to discharge their obligations under the HVNL.

The Protocol will provide an effective deterrent for disruptive and unacceptable behaviour on board commercial aircraft..

Whether your SMSF can buy a real property from a related party.

Does a person have the mental capacity to make a binding death benefit nomination for their superannuation.

Proposed legislative changes will allow trustees to delay vesting of the trust until 125 years from the date of set up.

Absolute discretion means that the trustee can make decisions without direction from the beneficiaries of the trust.

Employers should review all casual employment contracts, which may now establish whether an employee is casual or not.

Transcript & link to video about how both clarity of documentation & intention could be your salvation in your family law matter.

Enduring attorneys often make critical mistakes that can invalidate powers of attorney or create legal complications when managing someone else's affairs. From poor record-keeping and intermingling finances to failing to seek professional advice on complex decisions, these errors can have serious consequences for both the attorney and the person they represent.

For a self-managed super fund, the trust deed is paramount, so courts interpret the terms strictly.

This recent case reinforces that clear and consistent underwriting guidelines are essential for all insurance agencies.

The 'fuel tax credit' (FTC) is generally 38.9 cents per litre.

It is essential that businesses review their standard form and small business contracts within the next 12 months.