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Searching Content indexed under Finance and Banking by Andrew O'Bryan ordered by Published Date Descending.
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Date
1
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
2
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
3
AFSL for Accountants
The Australian Government intends to introduce a limited Australian financial services licence (AFSL) for accountants.
Australia
1 Jul 2012
4
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
5
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
6
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
7
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
8
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
9
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
10
Property development and SMSFs - Part 2: Investing through a unit trust
This update considers commercial and superannuation law issues of developing property through a unit trust structure.
Australia
10 Mar 2012
11
Property investment and SMSFs - Part 1: direct investment
This article is the first instalment series looking at issues to be considered by a fund trustee when developing land.
Australia
18 Feb 2012
12
Federal Government endorses Investment Manager Regime (IMR)
Federal Government announced the final element of the Investment Manager Regime as proposed by the Board of Taxation.
Australia
18 Jan 2012
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