Are superannuation contributions made on behalf of a director by the trustee of a family discretionary trust deductible?

Directors of SMSFs should consider how they hold their assets, who will control the fund on death and estate planning.

Investment earnings on assets supporting pensions will still be tax exempt until superannuation death benefits are paid,.

It is imperative to negotiate retail leases with the right to renew for a further term. Otherwise retail tenants leave themselves wide open for unjustified rent increases if they wish to stay for a further term.

This note focuses on Mr Shafron's appeal and the implications for general counsel and senior in-house corporate lawyers.

Businesses should use the lead-in time to understand these reforms and prepare for the impact of the new privacy laws.

This new visa stream could provide a new source of investment for Australian businesses, managed funds and governments.

One of the key recommendations of the Cooper Review related to self managed superannuation fund auditor registration.

This update considers commercial and superannuation law issues of developing property through a unit trust structure.

The Federal Government’s Corporations and Markets Advisory Committee recently released a discussion paper suggesting potential reforms to the Corporations Act 2001 under which shareholders claiming that they have been misled by a company will no longer need to establish that they relied on misleading or deceptive information when purchasing shares.

This year, 30 June means 30 June: all bets are off in relation to any ATO administrative accommodation.

The ATO targets employers and principals who fail to adequately discharge PAYG and superannuation guarantee obligations.

This final instalment considers the commercial and taxation drivers of a land development project involving a SMSF.

Superannuation funds will need to start thinking about how this change will affect their internal systems and processes.

The Act will give effect to around one third of the Panel's recommendations to reform and improve workplace relations.

An intriguing development in the admissibility of extrinsic material in the construction of commercial contracts.

Australia’s new merger control regime has been in force since 1 January 2026, with the ACCC noting it is ‘off to a positive start’.

ASIC will take decisive action against financial services industry participants who publish misleading advertisements.

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