In this week’s edition of ‘It depends’, senior associate Steven Jell looks at the difference between a super member benefit and a superannuation death benefit. ...
In this week’s edition of ‘It depends’, senior associate Steven Jell looks at the difference between a super member benefit and a superannuation death benefit.
We have recently seen a surge of unhappy cases where Australian residents inherit or receive gifts from overseas relatives, and those amounts have been taxed under section 99B of the Income Tax Assessment Act 1936.
In this week’s edition of ‘It depends’, senior associate Keeghan Silcock looks at SMSFs and the use of limited recourse borrowing trusts.
In this edition of ‘It depends’, senior associate Steven Jell looks at recent developments regarding gift and loan back strategies.
In this edition of ‘It depends’, senior associate Tom Walrut talks about whether you need to pay stamp duty on a change of trustee and what circumstances you need to look out for.
The High Court has decided that BDBNs in SMSFs do not need to comply with the technical requirements in the superannuation regulations, but is that the end of it?
In this edition of ‘It depends’, partner Scott Hay-Bartlem talks about the recent Hill v Zuda High Court decision on binding death benefit nominations in self-managed superannuation funds.
On 15 June 2022, the High Court handed down its decision in Hill V Zuda Pty Ltd as trustee for The Holly Superannuation Fund & Ors [2022] HCA 21, about BDBNs in SMSFs and whether they need to comply with the technical requirements in the superannuation regulations.
In this edition of ‘It depends’, graduate Declan Cawley talks about PSI rules: what they are, whom they apply to and the things you need to consider.
In this edition of ‘It depends’, associate Sacha Robinson talks about appointing or removing beneficiaries of your family trust.
In this edition of ‘It depends’, partner Hayley Mitchell talks about whether you should have one or more testamentary trusts in your Will.
In this edition of ‘It depends’, partner Scott Hay-Bartlem talks about the timing of SMSF contributions and why it matters.
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.