The 2016 Budget changes include CGT relief that allows SMSFs to reset cost bases of assets to market value before 1 July 2017. ...
The 2016 Budget changes include CGT relief that allows SMSFs to reset cost bases of assets to market value before 1 July 2017.
This alert will be relevant to all landowners, developers and utility operators who carry out development in Queensland. The Queensland Government recently released an Issues Paper proposing key changes to the existing Cultural Heritage Duty of Care Guidelines under the Aboriginal Cultural Heritage Act 2003 (Qld) (the Act). The Government
The 2016 Budget changes include CGT relief that allows SMSFs to reset cost bases of assets to market value before 1 July 2017.
This alert will be relevant to all landowners, developers and utility operators who carry out development in Queensland. The Queensland Government recently released an Issues Paper proposing key changes to the existing Cultural Heritage Duty of Care Guidelines under the Aboriginal Cultural Heritage Act 2003 (Qld) (the Act). The Government
At the end of last year, the High Court delivered its first judgment on security of payment legislation: Southern Han Breakfast Point Pty Ltd (In Liquidation) v Lewence Construction Pty Ltd [2016] HCA 52. The decision confirms that the existence of a reference date under a construction contract is a
At the end of last year, the High Court delivered its first judgment on security of payment legislation: Southern Han Breakfast Point Pty Ltd (In Liquidation) v Lewence Construction Pty Ltd [2016] HCA 52. The decision confirms that the existence of a reference date under a construction contract is a
An unexpected measure in the 2017 Budget is that, as from 1 July 2018, purchasers of new residential properties or land in new subdivisions will be required to collect and remit GST to the ATO when
Developers can benefit under the GST margin scheme where adjacent properties are acquired and consolidated into a single development lot. This is often the case where the developed lots are sold under a community titles scheme.
One major consequence of the 2016 Budget changes and the introduction of transfer balance caps is that, by the end of 30 June 2017, the total amount each member has in pension phase must be reduced to $1.6 million.
One major consequence of the 2016 Budget changes and the introduction of transfer balance caps is that, by the end of 30 June 2017, the total amount each member has in pension phase must be reduced to $1.6 million.
The government has released an exposure draft of legislation that alters how having a superannuation borrowing arrangement (LRBA) in an SMSF will affect transfer balance account credits and the calculation of total superannuation balances in SMSFs (Treasury Laws Amendment (2017 Measures No. 2) Bill 2017: limited recourse borrowing arrangements).
Arbitration is a popular avenue for resolving commercial disputes. One of the key advantages of arbitration is that parties can choose to keep the dispute and its subject matter confidential.
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.