Current as of: 24 September 2019.
Restructuring for asset protection is a topic that never grows old, but there are so many options available it can be difficult to gain in-depth knowledge of specific strategies. This session provides tips and traps to look out for and zones in on two popular strategies: 328-G and Division 152.
From 1 July 2027, the proposed CGT rules introduce a deemed disposal mechanism, four new categories of capital gains, a new seven-step method statement, and the return of indexation in certain circumstances. They also interact with proposed changes relating to negative gearing. Understanding how these rules interact will be critical when advising your clients with existing assets. […]
If you have clients that are planning to purchase residential property through their SMSF via an LRBA, the window to act is closing quickly. […]
This article breaks down the legal test for identifying an ultimate holding company, and explains what you need to know about complex ownership structures and future reporting reforms. […]