Business Ease

31 Oct 2011

Main Residence and Deceased Estate

Category: Capital Gains and Losses

We all know that a gain on the sale of a person’s main residence i...

26 Aug 2011

GST and Subdivision of Land

Category: GST

When it comes to GST, land development is a rich area of confusion. ...

22 Aug 2011

Tax - what happens when someone dies?

Categories:

Death and taxes is a big subject. This article deals very broadly w...

15 Aug 2011

Joint Tenancy and Death

Categories: Australian Taxation, Capital Gains and Losses

Property may be held as joint tenants or tenants in common. What&rs...

14 Aug 2011

Capital Gains Tax and Death

Categories: Australian Taxation, Capital Gains and Losses

If you own assets subject to Australian capital gains tax when you die a...

12 Aug 2011

When is it “first practicable” to move in?

Categories: Australian Taxation, Capital Gains and Losses

When the tax on capital gains was introduced into Australia, the family ...

9 Aug 2011

Tax at 93%!

Category: Superannuation

What’s the top tax rate that can be paid under the Australian tax ...

1 Aug 2011

Trust Distributions to Tax Exempt Entities

Category: Trusts

A change has been made to the tax law that concerns trustees who distrib...

31 Jul 2011

So Trust Streaming is OK?

Categories: Australian Taxation, Trusts

Recently the tax laws changed so that it is clear that capital gains and...

27 Jul 2011

AXA Case and Part IVA

Categories: Australian Taxation, Anti-Avoidance

The general anti-avoidance provision of the tax law has now been in exis...