Income that is NALI is taxed to the SMSF at the top marginal tax rate rather than the usual concessional rates, so having additional amounts deemed to be NALI can ...
Income that is NALI is taxed to the SMSF at the top marginal tax rate rather than the usual concessional rates, so having additional amounts deemed to be NALI can result in a significant increase in tax for an SMSF.
Cooper Grace Ward has been listed as a finalist in the upcoming 2023 SMSF Awards.
Correctly distinguishing between employees and contractors is critical for businesses, with significant consequences for incorrectly applying the law. The case law has developed rapidly in this space in the last couple of years. Those cases provide some helpful lessons for businesses seeking to reduce their risks when contracting with sole
In this edition of ‘It depends’, senior associate Steven Jell talks about transferring property from an SMSF.
In this special extended edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson talk about the proposed tax on super balances over $3 million.
Recent High Court decisions on whether workers were employees or contractors have prompted the ATO to release a new draft ruling and guideline.
The Commissioner of Taxation has released a draft legislative instrument that relieves former directors from needing to apply for a director identification number. However, there are still some uncertainties.
In this edition of ‘It depends’, partner Hayley Mitchell talks about what happens when a trustee of a self-managed super fund needs to pay a death benefit.
Cooper Grace Ward and CGW Structures have been selected as finalists in the 2022 SMSF Awards, which are coordinated by SMSF Adviser magazine and voted on by SMSF professionals across Australia.
In this week’s edition of ‘It depends’, senior associate Tom Walrut talks about the new stamp duty relief for small business restructures.
In this edition of ‘It depends’, senior associate Keeghan Silcock talks about whether your SMSF can engage a related party builder and whether the builder can act as agent for the SMSF to acquire assets.
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.
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.