On 15 December 2014 the ATO finally published its formal view in ATO IDs 2014/39 and 2014/40 on interest-free (0%) or low rate loans to self-managed superannuation funds (SMSFs) from ...
On 15 December 2014 the ATO finally published its formal view in ATO IDs 2014/39 and 2014/40 on interest-free (0%) or low rate loans to self-managed superannuation funds (SMSFs) from related parties for limited recourse borrowing arrangements (LRBAs) and whether that gives rise to non-arm’s length income in the SMSF.
On 15 December 2014 the ATO finally published its formal view in ATO IDs 2014/39 and 2014/40 on interest-free (0%) or low rate loans to self-managed superannuation funds (SMSFs) from related parties for limited recourse borrowing arrangements (LRBAs) and whether that gives rise to non-arm’s length income in the SMSF.
The ACNC has launched a consultation period for its draft Commissioner’s Interpretation Statement on health promotion charities (HPCs).
The ACNC has launched a consultation period for its draft Commissioner’s Interpretation Statement on health promotion charities (HPCs).
The long-awaited changes to the Building and Construction Industry Payments Act 2004 (Qld) (BCIPA) commenced on 15 December 2014, dramatically altering the landscape for payment claims and adjudications in Queensland.
The long-awaited changes to the Building and Construction Industry Payments Act 2004 (Qld) (BCIPA) commenced on 15 December 2014, dramatically altering the landscape for payment claims and adjudications in Queensland.
In a recent Western Australian case, Australian Regional Wholesalers Pty Ltd v Gardiner [2014] WASC 439, a supplier was owed a significant amount by its customer. To deal with this, the supplier took a very common approach and stopped supply.
In a recent Western Australian case, Australian Regional Wholesalers Pty Ltd v Gardiner [2014] WASC 439, a supplier was owed a significant amount by its customer. To deal with this, the supplier took a very common approach and stopped supply.
In the final report for the Financial Systems Inquiry handed down on Sunday 7 December 2014, chairman David Murray recommended that: Government should restore the general prohibition on direct borrowing by superannuation funds by removing Section 67A of the Superannuation Industry (Supervision) Act 1993 (SIS Act) on a prospective basis.
In the final report for the Financial Systems Inquiry handed down on Sunday 7 December 2014, chairman David Murray recommended that: Government should restore the general prohibition on direct borrowing by superannuation funds by removing Section 67A of the Superannuation Industry (Supervision) Act 1993 (SIS Act) on a prospective basis.
In the recent case of Commonwealth Bank of Australia v Doggett the Supreme Court of Victoria held that certain provisions of the Code of Banking Practice (Code) applied to the guarantors. The Code applies to individuals and to small businesses as defined in the Code.
In the recent case of Commonwealth Bank of Australia v Doggett the Supreme Court of Victoria held that certain provisions of the Code of Banking Practice (Code) applied to the guarantors. The Code applies to individuals and to small businesses as defined in the Code.
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.