Tuesday, June 17, 2025

Half your age, plus seven**

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Many family lawyers will relay that there appears to be a disproportionate level of relationship difficulties where there is a significant g...
Tuesday, June 10, 2025

When tomorrow comes** - A bankruptcy case study example

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Following last week’s post, this week we explore one example of a factual scenario we have been asked to assist with that highlights the imp...
Tuesday, June 3, 2025

Superannuation and skirting the shoals of bankruptcy **

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The Federal Court's decision in Cunningham (Trustee) v Gapes (Bankrupt) [2017] FCA 787 (Federal Court, Collier J, 13 July 2017) ( Cunni...
Tuesday, May 27, 2025

How soon is now ** (or ‘as soon as practicable’)?

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Last week’s post considered the phrase ‘as soon as practicable’ in light of the 2017 superannuation changes. Regulation 6.21 of the Superann...
Tuesday, May 20, 2025

To cut a long story short** In conclusion - 1 related issue

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Subject to the terms of the relevant trust deed, a change to the appointor or principal provisions should have no adverse revenue consequenc...
Tuesday, May 13, 2025

Changing an appointor - just like (starting over**) - or changing a trustee; simple! (in theory ...)

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A previous post explored the key revenue issues in relation to changing the trustee of a discretionary trust. An equally important and rela...
Tuesday, May 6, 2025

One way or another** way to convert water into wine - trust to company rollovers

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The vast majority of rollovers available under the Tax Act relate to transactions between companies. There is however a series of transactio...