The end of increased funds to charity does not justify the means
The Administrative Appeal Tribunal has upheld the decision of the ACNC not to allow the registration of charities because of the underlying reasons [...]
Where angels now fear to tread
An angel investor is an individual (usually high net worth) who provides financial backing for small start-ups or entrepreneurs, typically in exchange for ownership [...]
Shake up in School Building Funds
There are nearly 5,000 school building funds (SBF) on the books of the ATO and it is the second largest category of Deductible [...]
Did you miss something in 2021?
Australian Taxation Office (ATO) The ATO has recently refreshed its compliance and strategic plans and here is our pick of the highlights. On [...]
Lets Get Together 2021
Let's get together We're hosting a new event, and we'd love to see you there. Join [...]
Director Identification Numbers: What you need to do and when
The Federal government's long touted Director Identification Numbers (DIN) are finally taking form. The DIN scheme [...]
The High Court rules limitation periods may be waived – relevance for family loans
Price -v- Spoor [2021] HCA 20 Background In this case the High Court ruled that [...]
Gift and loan-back strategy – interesting comments by the Supreme Court of Queensland
Re Permewan [2021] QSC 151 The gift and loan-back-strategy is widely employed in estate planning [...]
The use of corporate appointors in 2nd generation family trusts
Background The appointor (sometimes called principal) of a family trust has the power to appoint [...]
Dismissal for mandatory vaccination refusal upheld
In a decision which will no doubt be welcomed by employers in the [...]