Search
Searching Content by Scott Bartlem ordered by Published Date Descending.
Links to Result pages
 
1 2 3  
>>Next
 
Title
Country
Organisation
Author
Date
1
A safe harbour for executors selling estate property outside of the two-year limit
Executors facing difficulties selling the estate property within two years are now protected by the safe harbour rules.
Australia
17 Oct 2019
2
Investing with family – the importance of writing it down
Two recent NSW cases reinforce the importance of documenting agreements between family members to avoid future disputes.
Australia
30 Sep 2019
3
A win for the SMSF adviser – Fitzmaurice and Commissioner of Taxation
In this case, the AAT did not accept a director of an SMSF trustee blaming their accountant for SMSF compliance breaches.
Australia
16 Sep 2019
4
The importance of getting the details right in SMSFs – Fitzmaurice and Commissioner of Taxation
The SMSF director was disqualified, although funds were not depleted and there was no dishonesty or intention to defraud.
Australia
16 Sep 2019
5
Stamp duty concession for transferring real estate between SMSFs in NSW
NSWCAT set aside a notice of assessment for transfer duty on transferring real estate from one sole member SMSF to another.
Australia
10 Jul 2019
6
Do the changes to the company tax rate mean I need a new bucket company?
It is worth considering setting up a new bucket company to receive the new distributions franked to the lower tax rate.
Australia
24 May 2019
7
Is your childrens inheritance protected if you die before your spouse?
Unless special arrangements are added for the children, the survivor is free to alter their Will after their spouse dies.
Australia
19 May 2019
8
SMSF trustee death benefit payment decisions – have you done enough to protect your position?
This case demonstrates what not to do as a trustee (or as a trustee's advisor), when paying a death benefit from a SMSF.
Australia
18 Mar 2019
9
Key issue with TRIS pension requirements resolved by Parliament
A TRIS pension can now continue to reversionary beneficiaries even if they have not satisfied the conditions of release.
Australia
27 Feb 2019
10
Proposed new exemption from work test for superannuation contributions by over-65s
The proposed rules provide a limited opportunity for some retirees with low superannuation balances to contribute more.
Australia
15 Nov 2018
11
Superannuation death benefits and conflicts – the WA Supreme Court weighs in Burgess v Burgess
This case reinforces the need for an integrated approach for superannuation entitlements as a part of all estate plans.
Australia
3 Nov 2018
12
Will your pension be reversionary if you cannot find the pension documents?
It is highly unlikely that a court would accept the pension as reversionary if the pension documents could not be found.
Australia
13 Sep 2018
13
Concerned about CGT when selling an inherited property? The ATO is here to help
ATO has the discretion to extend the period that beneficiaries are able to disregard any CGT implications beyond 2 years.
Australia
12 Sep 2018
14
Federal Court case supports ATO position on trust splitting - so what are my other options?
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Australia
10 Sep 2018
15
Reversionary pensions and transfer balance caps
These new rules need a fundamental review of estate plans, where there are funds in superannuation, particularly SMSFs.
Australia
30 Aug 2018
16
Attorney can make a superannuation binding nomination on behalf of a member – confirmed by the Supreme Court of Queensland
Recent case provides clarity on the power of an attorney to make, renew or extend a BDBN on behalf of a member.
Australia
28 Aug 2018
17
The ramifications of the full Federal Court decision in the Aussiegolfa DomaCom case – a win for the SMSF on the sole purpose test
The investment did not breach the sole purpose test as the rental arrangement was the same as with arm's-length tenants.
Australia
20 Aug 2018
18
Trust splitting: no longer an estate planning option?
Draft taxation determination 2018/D3 outlines the ATO view that a trust split potentially triggers CGT consequences.
Australia
10 Aug 2018
19
SMSF death benefit challenged – Supreme Court to decide validity of reversionary pension and binding death benefit nomination
The outcome of a recent case (where Cooper Grace Ward acted for the trustee) will have wide implications for SMSFs.
Australia
7 Aug 2018
20
Have you reviewed your estate planning after the 2016 Budget changes?
These 2016 Budget changes have quite significant implications on the effectiveness of a member's existing estate plan.
Australia
4 Aug 2018
Links to Result pages
 
1 2 3  
>>Next