Article
Sladen Snippet – Public trading trust rules no longer to apply for super funds - transitional rules announced
From 1 July 2016, even if SMSFs hold more than 20% of the units in a unit trust, it may not be a public trading trust.
Sladen Legal
- Article
Sladen Snippet – Non-commercial LRBA loans must be rectified by 30 June 2016
SMSF trustees with non-commercial LRBA loans must put such loans on an arm's length basis prior to 30 June 2016.Sladen Legal - Article
Sladen Snippet – Concept of unit trust clarified for the public trading trust rules
A trust established to assist retrenched workers was a unit trust, on the basis of the expanded definition of "unit".Sladen Legal - Article
Sladen Snippet - Statute-barred loans and the Maximum Net Asset Value (MNAV) test
This loan was included in the calculation of assets for the MNAV test of eligibility for small business CGT concessions.Sladen Legal - Article
Sladen Snippet - National Innovation and Science Agenda - Tax incentives and insolvency reform for innovative business
The Agenda outlines key measures to promote and support growth of innovation and entrepreneurial ventures in Australia.Sladen Legal
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