This month we explore a range of recent tax and superannuation developments that may affect individuals, business owners and trustees. We begin with the High Court’s landmark Bendel decision, which provides greater clarity around the tax treatment of unpaid trust distributions that are owed to corporate beneficiaries, while also highlighting the need to consider other […]
This month we focus on several significant developments affecting employers, investors, business owners and SMSF trustees. While the Federal Budget was only handed down in May, the Government has already announced some changes to key proposals and we take a look at the latest developments. We highlight the commencement of Payday Super from 1 July […]
This month we unpack some of the most controversial proposals from the Federal Budget, including changes to negative gearing, the CGT discount and trust taxation. We examine key proposals and practical issues that can be considered now, even though some of the final details of the changes aren’t yet available. We then turn to the […]
This month we step through the newly enacted Division 296 superannuation tax—what it means for those with large super balances, how it will operate in practice, and the planning opportunities now available. We also bring a clear message for business owners and high-wealth individuals: long-standing assumptions are being tested, with the ATO and courts setting […]