Australia: Inheritance Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Mid May Tax Update

Update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-May.

PP

Pointon Partners

End of April Tax Update

Key developments in taxation law for accountants and participants in the tax advice industry up to mid-late April.

PP

Pointon Partners

Early-April 2025 – Tax Update

An update on key developments in taxation law for accountants and participants in the tax advice industry.

Australia Strategy

PP

Pointon Partners

The new testamentary trust excepted income provisions – clarity in the law

New provisions may affect the tax treatment of minors within a testamentary trust.

MR

McCullough Robertson

The ugly & hidden estate tax trap - CGT Event K3

CG

Coleman Greig Lawyers

FAQs During Covid-19: Estate Planning

Australia Family

WS

Wrigleys Solicitors

Death tax in Australia: A reminder from the UK in family provision claims

CO

Carroll & O'Dea

Overview Of Australia's Tax Environment

TG

TMF Group BV

Latest development on the tax treatment of pension assets and death

HW

Hall & Wilcox

Trusts - 2012 Distribution Resolutions - What is required by 30 June?

MA

Moore Australia

Business Succession Factsheet: The relevance of corporate structures to your estate plan: Who will control your corporate entities after you die?

Australia Commercial

H

HopgoodGanim

Trust distributions must be made by end of June

H

HopgoodGanim

30 June 2012 Trustee Resolutions

HW

Hall & Wilcox

Consultation paper released to provide certainty on the taxation of trusts

MA

Moore Australia

Inside Employment Podcast Series - Episode 2: Policy Parallels – Industrial Relations And Immigration (Video)

Australia Employment

KL

Herbert Smith Freehills Kramer LLP

2025 Federal Budget And Australian Immigration

Australia Immigration

IL

Interstaff Immigration Agency

FWC raises the bar for responding to flexible work requests

Australia Employment

GC

Gilchrist Connell

What Happens If Employers Do Not Pay Super to Eligible Contractors?

Australia Employment

L

LegalVision

Immigration And Australian Federal Election Campaign Promises

Australia Immigration

IL

Interstaff Immigration Agency

SMSFs and money lending

The ATO has issued a warning to trustees about the perils of lending an SMSF's funds to the wrong person.

MA

Moore Australia

New taxes to apply to families this year

The ATO has provided a summary of many of the tax changes that apply to families from 1 July 2011.

MA

Moore Australia

ATO releases new tax ruling for charities

The ATO released a new tax ruling TR 2011/4 setting out its views on the meaning of 'charitable' .

G

Gadens Lawyers

Avoid your self-managed superannuation fund being taxed at the top tax rate

A superannuation fund's income can be taxed at the top tax rate, even if still in pension phase.

CG

Cooper Grace Ward

NTAA Bulletins - August 2011

MA

Moore Australia

Has the ATO made limited recourse borrowing arrangements for self-managed superannuation funds more attractive?

CG

Cooper Grace Ward

ATO view on pensions - what you must know

CG

Cooper Grace Ward

The life and death of superannuation pensions - the Commissioner releases TR 2011/D3

DP

DLA Piper Australia

Amending Trust Deeds is it really worth it

T

Thomsons Lawyers

Taxation of Trusts – the Promise of Greater Clarity?

NR

Norton Rose Fulbright Australia

Trust Deed Reviews Are More Vital Than Ever

CH

Crowe Horwath

Federal Budget effects on Aged Care

G

Gadens Lawyers

Trust Distributions - how do you navigate the minefield?

CG

Cooper Grace Ward

Taxation of Trusts – the Promise of Greater Clarity?

NR

Norton Rose Fulbright Australia

Trust Deed Reviews Are More Vital Than Ever

Assistant Treasurer Bill Shorten’s announcement on 4 March 4 2011 that the Federal Government will adopt two Board of Taxation recommendations to clarify the definition of ‘distributable income’ of trusts and allow streaming of capital gains and franked distributions was enthusiastically welcomed.

CH

Crowe Horwath

Federal Budget effects on Aged Care

In the Federal Budget delivered on 10 May 2011, several announcements were made that will affect the aged care sector particularly those operating as not-for-profit organisations. These include:

G

Gadens Lawyers

Trust Distributions - how do you navigate the minefield?

The government has released draft amendments that will specifically allow the streaming of capital gains and franked dividends derived by trusts.

CG

Cooper Grace Ward

Taxation of Trusts – the Promise of Greater Clarity?

In recent times the taxation of trusts has been subject to a degree of uncertainty in the wake of court decisions such as Bamford v Commissioner of Taxation and the Colonial First State Investments Ltd case

NR

Norton Rose Fulbright Australia

Discussion Paper on the reform of Taxation of Trusts

MA

Moore Australia

Bamford: How to Avoid Trust Distribution Mistakes

The High Court of Australia handed down its decision in the case of Bamford v Commissioner of Taxation on 30 March 2010.

H

HopgoodGanim

Bamford v The Commissioner of Taxation - Landmark Tax Decision on Trusts

Does the Bamford Case provide clarification on the taxation of trusts?

HH

Hunt & Hunt

Bamford Decision: Distributions of Trust Income to Beneficiaries: High Court has its Say

The High Court on 30 March 2010 provided important guidelines for determining key aspects of trust income and the interaction of trust law concepts with income tax law rules in FCT v Bamford & Ors, Bamford & Anor v FCT [2010] HCA 10; particularly with respect to the taxation treatment of distributions to beneficiaries of trust income including capital gains.

DP

DLA Piper Australia

Buyers creating GST Liabilities for Sellers – the Sunchen Case

The decision in Sunchen Pty Ltd v Commissioner of Taxation was handed down in the Federal Court on 29 January 2010. This case is relevant to property sellers who may need to charge GST on the sale of their property - those sellers that are either registered for GST or required to be registered for GST.

H

HopgoodGanim

ATO Seeking To Make Representatives Of Incapacitated Entities Personally Liable For GST

MW

McInnes Wilson Lawyers

New Tax Traps For Businesses Operating In Victoria

HH

Hunt & Hunt

NSW Announces Major Mortgage Duty Changes

NR

Norton Rose Fulbright Australia

ATO Gives Green Light To Guarantees By Members Of Self-Managed Superannuation Funds

Australia Finance

G

Gadens Lawyers

Other Budget Changes Effecting Individuals

MA

Moore Australia

Payment Of Increased Death Benefits By Superannuation Funds

DW

Donaldson Walsh

Superannuation And Same-Sex Relationships

NR

Norton Rose Fulbright Australia

Medicare Levy Surcharge Thresholds To Increase

MA

Moore Australia

Dividend Access Shares - Have The Rules Changed?

CG

Cooper Grace Ward

ATO Releases Its Views On Binding Nominations In SMSFs

CG

Cooper Grace Ward

Quality Control Is An Investment In Good Work

NA

Nexia Australia

I Am Dying To Pay More Tax

HH

Hunt & Hunt

Duty On Family Law Settlements – OSR Change Of Heart

CG

Cooper Grace Ward

Legal Update: Changes To The Off-The-Plan And Refurbished Lots Duty Concessions

Australia Real Estate

NR

Norton Rose Fulbright Australia

A New Year, A New Government And More Tax Changes

MA

Moore Australia

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