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13
May

Budget Brief: Individuals

The main focus of the budget for individuals was a change in benefits provided through childcare rebates as well as some other changes which have been noted below.

13
May

Budget Brief: Small Business

The previously announced reduction in the corporate tax rate to 28.5% for companies with an aggregated annual turnover of less than $2 million is scheduled to commence from 1 July 2015.  Other corporate entities retain the existing 30% rate with the franking rate of 30% on dividends to be retained...

13
May

Budget Brief: Big Business

Following the UK’s lead, albeit via a different route, the government are seeking to tax approximately 30 multinationals by extending the existing anti-avoidance provisions. 

13
May

Budget Brief: Superannuation

As promised, Superannuation has been left alone by the government, well almost.  Irrespective of election promises a budget cannot pass without a change in superannuation and this budget is no exception.

1
May

Succession Planning Changes Regarding Involuntary Exits

As highlighted in our July article, a common challenge for any business, big or small, is planning for changes in management and/or ownership.  While planned exits have complications, unplanned exits bring an additional set of challenges including funding of business partner interests.

1
May

Should You Enter Into A Mutual Will?

Often couples wish to create Wills that mirror each other in their intentions.  However, because it is public policy that an individual can change their will at any time it is possible that the survivor may amend their Will after the other’s death.  One way to avoid this problem is...

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