A loan will be a complying 25 year loan under Division 7A if the requirements in section 109N are satisfied. ...
A loan will be a complying 25 year loan under Division 7A if the requirements in section 109N are satisfied.
The question of whether a trustee can make an effective distribution of capital to beneficiaries from an asset revaluation reserve has been clarified by the decision of the High Court in Fischer v Nemeske Pty Ltd [2016] HCA 11 (delivered on 6 April 2016).
Murray Shume, associate in our commercial team, has worked with Cooper Grace Ward for almost four years. We asked him to tell us in his own words what life at Cooper Grace Ward is like, and a few of his past experiences and favourite things.
Cooper Grace Ward tax partner Fletch Heinemann has been selected as a finalist for the inaugural Lawyers Weekly Partner of the Year Awards in the category of Taxation.
Linda Tapiolas, partner in our commercial team, shares some insights into life at Cooper Grace Ward, her past experiences and predictions for the upcoming year.
Clinton Jackson, Senior Associate in our commercial team, shares some insights into life at Cooper Grace Ward, his past experiences and predictions for the upcoming year.
The correct tax treatment of income from assets held by the trustee of a trust for an SMSF under a limited recourse borrowing arrangement (LRBA) has been unclear.
Scott Hay-Bartlem, partner in our commercial team, shares some insights into life at Cooper Grace Ward, his past experiences and predictions for the upcoming year.
On 28 July 2014, the ATO released its taxpayer alert TA 2014/1: Trusts mischaracterising property development receipts as capital gains.
Since 2006, families with a disabled child have been able to establish a Special Disability Trust (SDT). SDTs allow immediate family members and carers to provide for the future care and accommodation needs of a ‘severely disabled person’.
The government has released draft amendments that will specifically allow the streaming of capital gains and franked dividends derived by trusts.
We have been recommending that clients amend their trust deeds to clarify a number of issues of uncertainty arising from recent cases and changes in the ATO position on trusts.
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.