Search
Searching Content by Andrew O'Bryan ordered by Published Date Descending.
Links to Result pages
 
1 2  
>>Next
 
Title
Country
Organisation
Author
Date
1
The net is cast wider: Four-year time limit for ATO amendments for potentially all taxpayers
The Court has ruled that taxpayers who are objects of discretionary trusts are subject to a four-year amendment period.
Australia
26 Feb 2013
2
Latest development on the tax treatment of pension assets and death
Investment earnings on assets supporting pensions will still be tax exempt until superannuation death benefits are paid,
Australia
6 Feb 2013
3
Trust deeds - Taxation Determination TD 2012/21 - Resettlements settled?
Recent events have created uncertainty on the ATO's view on resettlement of trusts.
Australia
3 Nov 2012
4
Client Trust Deeds - don't forget the Vesting Date
Prudent tax practitioners should check the vesting date of their clients' trust deeds to avoid any potential tax issues.
Australia
31 Oct 2012
5
Catastrophe averted - tax treatment of pension assets on death
A legislative fix will end the uncertainty around the taxation of assets supporting pensions upon the member's death.
Australia
29 Oct 2012
6
Super nest egg - maybe not in one basket!
Directors of SMSFs should consider how they hold their assets, who will control the fund on death and estate planning.
Australia
30 Sep 2012
7
Self Managed Super Fund Update: Auditor Registration Requirements
One of the key recommendations of the Cooper Review related to self managed superannuation fund auditor registration.
Australia
25 Aug 2012
8
Deduction for superannuation contributions on behalf of a director denied
Deduction for superannuation contributions made on behalf of the Taxpayer by the trustee of the family trust was denied.
Australia
12 Aug 2012
9
What’s on the superannuation radar for 2013?
The Australia Taxation Office has released their Compliance Program identifying the hot issues in superannuation for 2013.
Australia
11 Aug 2012
10
Action item for 31 July 2012: Trustees need to lodge TFN Reports
If a trustee resolves at EOFY to distribute income to a new beneficiary, the TFN report must be lodged within 1 month.
Australia
1 Aug 2012
11
The final word from the ATO on limited recourse borrowing arrangements
Ruling SMSFR 2012/1 explains key concepts relevant to the application of limited recourse borrowing arrangements.
Australia
4 Jul 2012
12
AFSL for Accountants
The Australian Government intends to introduce a limited Australian financial services licence (AFSL) for accountants.
Australia
1 Jul 2012
13
Trust resettlements: Tax Commissioner withdraws 'Statement of Principles'
Discusses the impact of the withdrawal of the 'Creation of a new trust – Statement of Principles August 2001'.
Australia
25 May 2012
14
Property development and SMSFs – Part 4: Taxation considerations
This final instalment considers the commercial and taxation drivers of a land development project involving a SMSF.
Australia
23 May 2012
15
Superannuation contributions on behalf of directors
Are superannuation contributions made on behalf of a director by the trustee of a family discretionary trust deductible?
Australia
19 May 2012
16
Directors personally liable for PAYG and superannuation
New legislation will make directors personally liable for any unpaid superannuation guarantee contributions.
Australia
5 May 2012
17
30 June 2012 Trustee Resolutions
This year, 30 June means 30 June: all bets are off in relation to any ATO administrative accommodation.
Australia
5 May 2012
18
Personal deductible contributions – Getting it right
A timely reminder of the requirements that need to be satisfied to make a concessional contribution to superannuation.
Australia
21 Apr 2012
19
Property development and SMSFs - Part 3: Borrowing to develop and documenting the development
Part 3 of of the four part series on self managed superannuation fund trustees developing property.
Australia
7 Apr 2012
20
Proposed licensing requirements for super fund borrowing arrangements
Limited recourse borrowing arrangements of super funds will be regulated under proposed rules to the Corporations Act.
Australia
28 Mar 2012
Links to Result pages
 
1 2  
>>Next