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Searching Content by Clinton Jackson from Cooper Grace Ward ordered by Published Date Descending.
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1
Super death benefits, estate administrators and conflicts: the war continues
There was a conflict between the roles of administrator of her late husband's estate and claimant of his death benefit.
Australia
22 Apr 2019
2
SMSF trustee death benefit payment decisions – have you done enough to protect your position?
This case demonstrates what not to do as a trustee (or as a trustee's advisor), when paying a death benefit from a SMSF.
Australia
18 Mar 2019
3
Key issue with TRIS pension requirements resolved by Parliament
A TRIS pension can now continue to reversionary beneficiaries even if they have not satisfied the conditions of release.
Australia
27 Feb 2019
4
PPSR seven year registrations of security interests: time to renew?
Businesses should review and keep track of the expiry dates of all PPSR registrations, in case they need to be renewed.
Australia
8 Jan 2019
5
Proposed new exemption from work test for superannuation contributions by over-65s
The proposed rules provide a limited opportunity for some retirees with low superannuation balances to contribute more.
Australia
15 Nov 2018
6
Will your pension be reversionary if you cannot find the pension documents?
It is highly unlikely that a court would accept the pension as reversionary if the pension documents could not be found.
Australia
13 Sep 2018
7
Federal Court case supports ATO position on trust splitting - so what are my other options?
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Australia
10 Sep 2018
8
Reversionary pensions and transfer balance caps
These new rules need a fundamental review of estate plans, where there are funds in superannuation, particularly SMSFs.
Australia
30 Aug 2018
9
Attorney can make a superannuation binding nomination on behalf of a member – confirmed by the Supreme Court of Queensland
Recent case provides clarity on the power of an attorney to make, renew or extend a BDBN on behalf of a member.
Australia
28 Aug 2018
10
The ramifications of the full Federal Court decision in the Aussiegolfa DomaCom case – a win for the SMSF on the sole purpose test
The investment did not breach the sole purpose test as the rental arrangement was the same as with arm's-length tenants.
Australia
20 Aug 2018
11
Trust splitting: no longer an estate planning option?
Draft taxation determination 2018/D3 outlines the ATO view that a trust split potentially triggers CGT consequences.
Australia
10 Aug 2018
12
SMSF death benefit challenged – Supreme Court to decide validity of reversionary pension and binding death benefit nomination
The outcome of a recent case (where Cooper Grace Ward acted for the trustee) will have wide implications for SMSFs.
Australia
7 Aug 2018
13
Have you reviewed your estate planning after the 2016 Budget changes?
These 2016 Budget changes have quite significant implications on the effectiveness of a member's existing estate plan.
Australia
4 Aug 2018
14
Narrower but still potentially catastrophic: Including your SMSF borrowing (LRBAs) in your total superannuation balance
A member could find they now have a zero non-concessional cap, when that was not the case without these proposed rules.
Australia
14 Jun 2018
15
Changes to non-arms length income (NALI) rules for SMSFs
SMSFs pay tax on NALI at the top marginal tax rate, rather than usual concessional rates that apply to income earned in SMSFs.
Australia
13 Jun 2018
16
Queensland to increase additional foreign acquirer duty – are you prepared?
Article discusses the increase to the Queensland additional foreigner acquirer duty rate from 3% to 7%.
Australia
29 May 2018
17
Exemption and refund for surcharge purchaser duty and surcharge land tax now available in New South Wales
Article discusses Revenue Ruling that provides exemptions from surcharge purchaser duty and surcharge land tax.
Australia
29 May 2018
18
Six-member SMSFs: Is it that straightforward?
Although the Budget did announce an increase in the maximum number of SMSF members, there are other issues to consider.
Australia
18 May 2018
19
Internal labour hire arrangements and the Queensland labour hire licensing regime – are yours caught?
Article advises to check if the new labour hire arrangements apply as you will need to get a licence quickly to avoid penalties.
Australia
17 Apr 2018
20
Discretionary trusts: can you effectively pass on control when you die?
Recent case highlights the importance of a well drafted trust deed that facilitates the passing of control.
Australia
28 Mar 2018
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