The recent case of Shail Superannuation Fund v Commissioner of Taxation highlights numerous important aspects regarding the management and administration of a self managed superannuation fund (SMSF) particularly a trustee’s fiduciary responsibility. It has always been our view that a corporate trustee is the best option. Utilising individual trustees is possible and certainly popular –...
To avoid an unexpected or unwanted result following death, every adult should make a will – and keep it up to date as circumstances change. Although anyone can make his or her own will, this often leads to dispute and litigation that is costly and upsetting to those involved. In considering the estate planning needs...
We take this opportunity to inform clients that, as part of the State Government’s 2012 Budget, the planned abolition of stamp duty in NSW levied on mortgages, the transfer of business assets and certain marketable securities in private companies, has been deferred for 12 months and is now scheduled to commence on 1 July 2013....
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