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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...

1
May

More Amendments – This Time To Managed Investment Trusts

An exposure draft of the proposed legislation was recently released which proposes to amend the tax rules for eligible MITs, increasing certainty for both MITs and investors.

13
Apr

Tax Reform and Australia’s Future

With May just around the corner, all eyes are watching the Government closely for clues as to what the 2015 Federal Budget will bring.  A key focus of this speculation has been directed towards the topic of tax reform.