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The transfer of business ownership from one generation to the next can be an extremely complex task…
Choosing between fixed-term, casual, or contractor arrangements has become increasingly complex due…
A tax loss by a trust can be carried forward to be used as a claim against future taxable income…
Recent news coverage has highlighted that training and compliance will not always be effective in…
The states and territories have been broadening the landholding revenue base and there are a number…
Time and time again, we have seen the tragic impact resulting from a failure of information sharing…
It is not unusual for commercial negotiations to be preceded by the parties signing a non-…
Division 7A remains a key focus for the ATO, and its broad drafting means some arrangements can…
As litigation risks, financial pressures, and regulatory scrutiny grow, religious institutions must…
Termination is a critical concept in contract law, but the rules around when and how to terminate a…
When minor children are part of the estate plan, the use of trusts becomes critical to managing…
A reasonable period of time has elapsed since the ATO issued its guidance material (TR 2022/4 and…