Pioneering thought — Sladen Legal

Sladen Snippet – van Camp – deathbed BDBN found to be valid

Sladen Snippet – van Camp – deathbed BDBN found to be valid

In this Judgment of the NSW Supreme Court, a binding death benefit nomination (BDBN) signed on the date of death of the sole member of a self managed superannuation fund (SMSF) was upheld. Challenges to the BDBN’s validity, by the SMSF trustee and two of the deceased’s executors, based on lack of capacity and unconscionability both failed.

The AHRC Releases Guidance on New ‘Positive Duty’ for Employers

The AHRC Releases Guidance on New ‘Positive Duty’ for Employers

The Australian Human Rights Commission (the Commission) has released guidance for employers on how to comply with the new positive duty under section 47C of the Sex Discrimination Act 1984 (Cth) (the Sex Discrimination Act).

Are Foreign Surcharge Stamp Duty and Land Taxes Illegal?

Are Foreign Surcharge Stamp Duty and Land Taxes Illegal?

The Federal Government’s Mid-Year Economic and Financial Outlook 2023-24 (MYEFO) (released on 13 December 2023) has again raised the legality of the ability of the States to impose foreign purchaser land transfer (stamp) duty surcharge and foreign owner land tax (together, the foreign surcharges).

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When is a public company not a public company?

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When is a public company not a public company?

In the realm of tax law, the differences between the definitions of private and public company for tax purposes carries profound implications, particularly within the framework of Division 7A. Advisors must understand these nuances to guarantee compliance and adeptly manage their financial matters.