Recent posts have touched on various aspects of the 'gift and loan back' arrangement . Recently we had a situa...

Extracted below is the announcement the ATO has made this morning confirming the transitional arrangements that will apply for 30 June 2011 ...

As those of you who sat through our webinars over the last few months in relation to unpaid present entitlements (UPEs) would know, there ca...

The combination of the Bamford decision and the Tax Office’s attitude in relation to unpaid present entitlements have meant that we have spe...

Over the last couple of weeks, we have seen a significant increase in the level of enquiry about the appropriate strategies to adopt for cli...

As most will know, the ongoing saga in relation to the taxation of trusts took another turn last week with Bill Shorten retracting his previ...

There can be a number of traps in relation to the provisions of a trust deed in the context of the Tax Office’s approach in relation to unpa...

Many of you will have seen the announcement last week that each of the major taxation professional bodies have called for proper reform to t...

Last week, the National Institute of Accountants (NIA) sought to turn the UPE issue into an election topic. An extract from the Weekly Tax B...

Two weeks ago, I explained the importance of reviewing all loan accounts and unpaid present entitlements in the context of asset protection ...

This last week I had a timely reminder that while those tax driven issues are critical, they are in fact not as important as the underlying ...