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• A matter of trusts: Trust resettlements after Clark’s case

  01-May-12 | Author: Amanda MORTON | Source: tiTaxInAustralia

  The critical determinants of a resettlement are the power of amendment and the continuum of essential trust features....

• International issues facing SMSFs today

  01-May-12 | Author: Daniel BUTLER | Source: tiTaxInAustralia

  In today's global environment, SMSF trustees are continually being faced with international issues that advisers need to consider....

• Tax cases: When love sours: How not to deal with superannuation!

  01-May-12 | Author: Michael NORBURY | Source: tiTaxInAustralia

  In Interhealth, the party controlling a self-managed superannuation fund managed the fund in such a way as to dishonestly diminish the interest of the other member in the fund. What action could and did the court take under s 262A SISA?...

• R&D tax incentive: R&D tax incentive end-of-year activities

  01-May-12 | Author: Ian Ross-Gowan | Source: tiTaxInAustralia

  For many, the first end of year for the R&D tax incentive is approaching. With the new program, there are new things that should be done before the end of the financial year....

• Changing the face of regulatory projects in Australia

  01-May-12 | Author: Sue Linney | Source: tiTaxInAustralia

  Governments are carrying a greatly increased load to develop more complex regulation, combined with greater pressure for improved productivity. Organisations are likewise facing a very significant challenge in an increasingly regulated and...

• Applying complex legislation - The dilemma facing administrators

  01-May-12 | Author: Rob Humphreys | Source: tiTaxInAustralia

  On 1 January 2002, the provisions of the Social Security and Veterans’ Entitlements Legislation Amendment (Private Trusts and Private Companies — Integrity of Means Testing) Act 2000 came into effect. The large lead time was given to...

• Chinese tax that benefits innovative Australian companies

  01-May-12 | Author: Iain Sheridan | Source: tiTaxInAustralia

  The Chinese government's success is built on a succession of five-year plans. The current 12th Five Year Plan targets many sectors as priorities, including, especially, the agriculture, healthcare and green technology sectors. These policies present...

• Part IVA : Fantastic voyage

  01-May-12 | Author: John Cavanough | Source: tiTaxInAustralia

  When approaching matters involving the general anti-avoidance provisions of Pt IVA of the Income Tax Assessment Act 1936, one of the key statutory questions that must be answered is whether the taxpayer has obtained a tax benefit in connection with a...

• Effective trust deeds and trust resolutions

  01-May-12 | Author: Peter SLEGERS | Source: tiTaxInAustralia

  Drafting effective trust resolutions to take account of the interface between taxation law and trust law has never been a straightforward exercise. That said, the situation has become increasingly more challenging in recent years following...

• Member profile: David Pemberton

  01-May-12 | Author: David Pemberton | Source: tiTaxInAustralia

  This member profile covers David Pemberton....