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Articles
Below is a register of some articles from our newsletters for your ease of reference.
These articles are not intended to be and should not be used as a substitute for taking taxation advice in any specific situation. The information in these articles may be subject to change as taxation, superannuation and related laws and practices alter frequently and without warning.
You can also view the articles as an indexed list HERE.
38. Testamentary charitable trusts: annual ACNC reporting obligations
Australia is one of the most philanthropic countries in the world and it is not surprising to see a growth in the number people leaving philanthropic gifts via a testamentary charitable trust.
37. Tax exempt residuary beneficiaries
Executors failing in their duty to maximise estate?
36. Dealing with a company connected to an estate
How do you deal with a company associated with the deceased?
35. The importance of cost base records
Keeping good cost base records to keep gains low.
34. Trustee fettering of discretions
This article looks at how certain actions of a trustee may affect the intended tax outcome.
33. Helping LPRs finding certainty – rulings
This article discusses the protection afforded to legal personal representatives (LPRs) by ATO Rulings and other material published on the ATO website.