Electronic and digital signatures must identify the signatory and show that the person consciously indented to sign. An e-signature is applied by electronic or mechanical means such as an automated email signature or inserting an image of someone’s signature (“cut and paste”). Digital signatures provide more security in the form of “digital fingerprint” through platforms [...]
Discretionary trusts are established for the benefit of the “family” so that you may distribute income and capital to a wide class of beneficiaries referred to in the trust deed. Quite often “beneficiaries” include “brother, sister, spouse…and remoter issues”. What is the risk, for example, if a “brother” who is unaware that he is a [...]
From 1 September 2015 new law applies to Financial and Personal Powers of Attorneys. There is no longer the need for a separate Power of Attorney Guardianship. You can now appoint an attorney to make financial and lifestyle choices on your behalf in one document. There are a number of new requirements such as: Restrictions [...]
In this issue: New Super changes One word “and” costs $1 million Deceased Estates Family Law Liability of Employers for negligence of employees Contested Wills Rules against Tax avoidance Read More
In this issue: Family Law property division – the High Court has spoken An executor of a deceased estate assumes liability Restrictive covenants 2013 Federal Election Restructuring your business – removing income tax impediments Rules against Tax Avoidance Special rules for private companies What is a supply for GST purposes – The Qantas case Self-managed [...]
In this issue: Stamp duty parallel arrangements Off the plan vendor disclosure requirements Lending money – can be costly for family members Family law: parental responsibility and meaningful relationships Tax time 2012 – ATO compliance program Superannuation changes Anti-avoidance provisions in flux Director Penalty Regime Employee / contractor tool Taxable payments and reporting – building [...]
In this issue: We have relocated! Business name register launched Prime Minister and Minister for Mental Health & Ageing announce more choice, easier, access, and better cover for older Australians 30 June is around the corner Tax changes affecting small businesses CGT changes Changes to the timing of trust resolutions Living away from home allowance [...]
In this issue: Mortgage no longer a security Family law Consumer credit regime Reverse mortgages Binding financial agreements in jeopardy Landlords beware ATO compliance requirements New tax rates – residents and non-residents Household assistance package Tax offsets Schoolkids bonus Superannuation Are you an employee or contractor? Read More
In this issue: Superannuation changes Various changes announced in mid-year economic and fiscal outlook 2011-2012 Changes to the taxation treatment of the living-away-from-home allowance Changes to the income tax law affecting consolidated groups Trust reform Changes to the tax treatment of losses GST refunds Recent changes in the law Our successful tax and stamp duty [...]
