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

One of the other queries that has been raised following the last couple of posts concerns lineal descendant trusts. There are a number of na...

Following last week’s post, there were some enquiries in relation to whether the Bamford decision meant that wills should be updated. Very b...

In many cases, the need to update a will is obvious due to significant changes in tax or trust laws or a significant change in the circumsta...

Three relatively obscure changes announced in the budget recently have important implications for those in the estate planning space, namel...

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...