Recent High Court decisions on whether workers were employees or contractors have prompted the ATO to release a new draft ruling and guideline. ...
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.
The Federal Court’s recent decision in JMC Pty Ltd v Commissioner of Taxation [2022] FCA 750, should be sounding the alarm on the risk of potential ATO audit activity for any business engaging contractors as sole traders.
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 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.