The correct tax treatment of income from assets held by the trustee of a trust for an SMSF under a limited recourse borrowing arrangement (LRBA) has been unclear. ...
The correct tax treatment of income from assets held by the trustee of a trust for an SMSF under a limited recourse borrowing arrangement (LRBA) has been unclear.
1 July 2014 saw the commencement of the new administrative penalty regime, introduced to give the ATO options for trustees who breach the Superannuation Industry (Supervision) Act 1993 that are not as extreme as making the SMSF non-complying.
The correct tax treatment of income from assets held by the trustee of a trust for an SMSF under a limited recourse borrowing arrangement (LRBA) has been unclear.
1 July 2014 saw the commencement of the new administrative penalty regime, introduced to give the ATO options for trustees who breach the Superannuation Industry (Supervision) Act 1993 that are not as extreme as making the SMSF non-complying.
When a company is facing short term financial difficulties the directors or shareholders may decide to make a loan to the company to pay wages.
When a company is facing short term financial difficulties the directors or shareholders may decide to make a loan to the company to pay wages.
When a loan is secured by guarantees given by more than one person, disputes can often arise between co-guarantors as to who should bear the burden of paying out the loan, and in what proportions.
When a loan is secured by guarantees given by more than one person, disputes can often arise between co-guarantors as to who should bear the burden of paying out the loan, and in what proportions.
In the recent case of In the matter of Future Developments Pty Ltd [2014] NSWSC 1712, the New South Wales Supreme Court heavily scrutinised an accountant’s administrative procedures before deciding to dismiss an application to set aside a statutory demand.
In the recent case of In the matter of Future Developments Pty Ltd [2014] NSWSC 1712, the New South Wales Supreme Court heavily scrutinised an accountant’s administrative procedures before deciding to dismiss an application to set aside a statutory demand.
In a recent decision the Full Bench of the Fair Work Commission considered the meaning of ‘at work’ for the purposes of the anti-bullying provisions.
Your job application questions may be inadvertently putting your business at risk of a discrimination complaint, which could lead to costly litigation and potential penalties.
Cooper Grace Ward acknowledges and pays respect to the past, present and future Traditional Custodians and Elders of this nation and the continuation of cultural, spiritual and educational practices of Aboriginal and Torres Strait Islander peoples.
Fast, accurate and flexible entities including companies, self-managed superannuation funds and trusts.