Search
Searching Content indexed under Finance and Banking by Cooper Grace Ward ordered by Published Date Descending.
Links to Result pages
 
1 2 3 4 5 6 7  
>>Next
 
Title
Country
Organisation
Author
Date
1
A win for the SMSF adviser – Fitzmaurice and Commissioner of Taxation
In this case, the AAT did not accept a director of an SMSF trustee blaming their accountant for SMSF compliance breaches.
Australia
16 Sep 2019
2
The importance of getting the details right in SMSFs – Fitzmaurice and Commissioner of Taxation
The SMSF director was disqualified, although funds were not depleted and there was no dishonesty or intention to defraud.
Australia
16 Sep 2019
3
Making a loan to a company and not to an individual as borrower: Is it a valid loan, a sham or procured by unconscionable conduct?
The Jams case is a reminder that if vetting processes for potential borrowers are not sufficient, loans may be set aside.
Australia
19 Jul 2019
4
Statutory demands and disputes regarding the meaning of a contract
Early notice of the grounds of dispute should be given to the creditor, to guard against a statutory demand being issued.
Australia
10 Jul 2019
5
Taking priority over a PMSI – a guide to section 64 of the PPS Act
The Personal Property Securities Act establishes a set of rules to determine priority between competing security interests.
Australia
1 Apr 2019
6
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
7
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
8
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
9
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
10
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
11
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
12
Superannuation guarantee amnesty – limited opportunity to correct compulsory superannuation errors before heavy-handed audit activity starts
The amnesty provides incentives for businesses to self-correct historical errors relating to compulsory superannuation.
Australia
2 Jul 2018
13
So, you are thinking of undertaking an ICO?
An ICO is a form of fundraising that allows organisations to raise funds from investors for a variety of projects.
Australia
15 Jun 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
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
16
Proposed change to non-arms length income rules – will your SMSF be caught out?
SMSF trustees should ensure that all expenses are the same as if there had been a dealing on an arm's length basis.
Australia
10 Feb 2018
17
Treasury releases proposed measures to include LRBAs in total superannuation balances
A Treasury consultation paper has proposed new integrity measures, one of which will affect SMSFs entering into LRBAs.
Australia
10 Feb 2018
18
SMSFs – beware the sole purpose test!
This case highlights the importance of carefully considering SMSF investments, and the width of the sole purpose test.
Australia
2 Feb 2018
19
What is my non-concessional contributions cap into my super fund?
Non-concessional contributions caps have never been more complicated, and have a major impact on superannuation strategies.
Australia
18 Jan 2018
20
Have you maximised access to contribution caps into super? Do not forget the CGT cap!
The CGT cap may provide an opportunity for the member to put a significant additional amount into superannuation.
Australia
18 Jan 2018
Links to Result pages
 
1 2 3 4 5 6 7  
>>Next