It is well understood that, in order to obtain the concessional taxation available for superannuation savings, a superannuation fund m...

With the annual leave season starting in earnest over the next couple of weeks and many advisers taking either extended leave or alter...

Recent posts have considered various aspects of assessing a will maker's testamentary capacity.  One issue that has come up rece...

Last week's post looked at the general rules for assessing the testamentary capacity of a will maker. In particular, six o...

One issue that comes up relatively regularly is the ability of a lawyer to determine whether a client has the required capacity ...

For those that do not otherwise have access to the Weekly Tax Bulletin , the article from last week is extracted below. Recent article...

Many specialist advisers to self managed superannuation funds ( SMSFs ) recommend the use of a corporate trustee, as opposed to individu...