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Blackhole Expenditure

The Commissioner has issued a Taxation Ruling affirming his views on the interpretation of the operation and scope of the blackhole provisions. Broadly, the blackhole provisions apply where:


Adding Value to your SMSF

Following a change in law, superannuation funds are now starting to borrow to fund certain investments.  Whilst the change in the law has been with us for a number of years, it is only now that more people are taking up the opportunity to borrow to invest in their Self...


Employee Share Schemes (“ESS”)

Issuing employees with shares or options has long been a part of employer’s long term strategy to incentivise staff, by linking employee remuneration with share price performance.