Australia: Inheritance Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

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Cooper Grace Ward

Intergenerational Wealth Transfer

Much has been written about the ever approaching "unprecedented" intergenerational wealth transfer, in which between AU$3.5 trillion and Au$5.4 trillion in assets is expected to pass from the Baby Boomers to their heirs.

KW

King & Wood Mallesons

Mid May Tax Update

Update on key developments in taxation law for accountants and participants in the tax advice industry up to mid-May.

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Pointon Partners

End of April Tax Update

Key developments in taxation law for accountants and participants in the tax advice industry up to mid-late April.

PP

Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

The new testamentary trust excepted income provisions – clarity in the law

MR

McCullough Robertson

The ugly & hidden estate tax trap - CGT Event K3

CG

Coleman Greig Lawyers

FAQs During Covid-19: Estate Planning

Australia Family

WS

Wrigleys Solicitors

Death tax in Australia: A reminder from the UK in family provision claims

CO

Carroll & O'Dea

Overview Of Australia's Tax Environment

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TMF Group BV

Latest development on the tax treatment of pension assets and death

HW

Hall & Wilcox

Trusts - 2012 Distribution Resolutions - What is required by 30 June?

MA

Moore Australia

Business Succession Factsheet: The relevance of corporate structures to your estate plan: Who will control your corporate entities after you die?

Australia Commercial

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HopgoodGanim

Trust distributions must be made by end of June

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HopgoodGanim

Insights Into Property And Debt Market

Australia Real Estate

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Cathro & Partners

Crime Rates in Sydney: Suburbs with the Highest and Lowest Rates

Australia Criminal

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O'Brien Criminal & Civil Solicitors

Inside Safety Podcast Series - Episode 3, Part 1 - Director's Duties

Australia Employment

KL

Herbert Smith Freehills Kramer LLP

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

CG

Cooper Grace Ward

Michael Byrnes discusses the Westpac WFH case on 2SM with Tim Webster

Australia Employment

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Swaab

30 June 2012 Trustee Resolutions

This year, 30 June means 30 June: all bets are off in relation to any ATO administrative accommodation.

HW

Hall & Wilcox

Consultation paper released to provide certainty on the taxation of trusts

The Government is seeking comment on proposed reforms to taxation of trusts.

MA

Moore Australia

SMSFs and money lending

The ATO has issued a warning to trustees about the perils of lending an SMSF's funds to the wrong person.

MA

Moore Australia

New taxes to apply to families this year

The ATO has provided a summary of many of the tax changes that apply to families from 1 July 2011.

MA

Moore Australia

ATO releases new tax ruling for charities

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Gadens Lawyers

Avoid your self-managed superannuation fund being taxed at the top tax rate

CG

Cooper Grace Ward

NTAA Bulletins - August 2011

MA

Moore Australia

Has the ATO made limited recourse borrowing arrangements for self-managed superannuation funds more attractive?

CG

Cooper Grace Ward

ATO view on pensions - what you must know

CG

Cooper Grace Ward

The life and death of superannuation pensions - the Commissioner releases TR 2011/D3

DP

DLA Piper Australia

Amending Trust Deeds is it really worth it

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Thomsons Lawyers

Taxation of Trusts – the Promise of Greater Clarity?

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Norton Rose Fulbright Australia

Trust Deed Reviews Are More Vital Than Ever

CH

Crowe Horwath

Federal Budget effects on Aged Care

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Gadens Lawyers

Amending Trust Deeds is it really worth it

Discusses amending trust deeds from a taxation and stamp duty standpoint.

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Thomsons Lawyers

Taxation of Trusts – the Promise of Greater Clarity?

Taxation of trusts has been subject to a degree of uncertainty - see Bamford v Commissioner of Taxation and the Colonial First State Investments Ltd

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Norton Rose Fulbright Australia

Trust Deed Reviews Are More Vital Than Ever

Assistant Treasurer Bill Shorten’s announcement on 4 March 4 2011 that the Federal Government will adopt two Board of Taxation recommendations to clarify the definition of ‘distributable income’ of trusts and allow streaming of capital gains and franked distributions was enthusiastically welcomed.

CH

Crowe Horwath

Federal Budget effects on Aged Care

In the Federal Budget delivered on 10 May 2011, several announcements were made that will affect the aged care sector particularly those operating as not-for-profit organisations. These include:

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Gadens Lawyers

Trust Distributions - how do you navigate the minefield?

CG

Cooper Grace Ward

Victorian Lease Duty – Ruling Released

The Victorian lease duty provisions took effect from 21 November 2008. Although the provisions were stated to be an anti-avoidance measure, targeting duty avoidance schemes involving "long term leases", the provisions as enacted contain no minimum term requirement. Potentially, leases of only 1 day can be caught. As a result, uncertainty has surrounded the introduction of the provisions. On 16 August 2010 the SRO issued Duties Revenue Ruling DA.052 - 'Lease Provisions - General Application'. The

NR

Norton Rose Fulbright Australia

SMSFs - Can You Still Borrow In Super? - New Rules Passed

The Government recently introduced a Bill to amend the super fund borrowing rules by replacing the existing exception in section 67(4A) of the Superannuation Industry (Supervision) Act 1993 with sections 67A and 67B.

CG

Cooper Grace Ward

Bamford: How to Avoid Trust Distribution Mistakes

The High Court of Australia handed down its decision in the case of Bamford v Commissioner of Taxation on 30 March 2010.

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HopgoodGanim

Bamford v The Commissioner of Taxation - Landmark Tax Decision on Trusts

Does the Bamford Case provide clarification on the taxation of trusts?

HH

Hunt & Hunt

Bamford Decision: Distributions of Trust Income to Beneficiaries: High Court has its Say

DP

DLA Piper Australia

Buyers creating GST Liabilities for Sellers – the Sunchen Case

H

HopgoodGanim

ATO Seeking To Make Representatives Of Incapacitated Entities Personally Liable For GST

MW

McInnes Wilson Lawyers

New Tax Traps For Businesses Operating In Victoria

HH

Hunt & Hunt

NSW Announces Major Mortgage Duty Changes

NR

Norton Rose Fulbright Australia

ATO Gives Green Light To Guarantees By Members Of Self-Managed Superannuation Funds

Australia Finance

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Gadens Lawyers

Other Budget Changes Effecting Individuals

MA

Moore Australia

Payment Of Increased Death Benefits By Superannuation Funds

DW

Donaldson Walsh

Superannuation And Same-Sex Relationships

NR

Norton Rose Fulbright Australia

Medicare Levy Surcharge Thresholds To Increase

MA

Moore Australia

ATO Releases Its Views On Binding Nominations In SMSFs

CG

Cooper Grace Ward

Dividend Access Shares - Have The Rules Changed?

CG

Cooper Grace Ward

Quality Control Is An Investment In Good Work

NA

Nexia Australia

I Am Dying To Pay More Tax

HH

Hunt & Hunt

Duty On Family Law Settlements – OSR Change Of Heart

CG

Cooper Grace Ward

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It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

CG

Cooper Grace Ward

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