Overview

• Revenue losses and application of PCG 2016/16

Main Themes for Workshop 2

• Tips and traps once residency is established

This workshop will use case studies to explore some of the unique SMSF issues that may arise through investing via unit trusts including:

As previously discussed here, the May 2021 budget announcements included a number of changes aimed at increasing flexibility in the superannuation system. Some of these key changes have now been introduced to Parliament as part of the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Bill 2021 (Bill).

Sladen Legal has been recognised as a Third Tier Leading Tax Law Firm – Victoria, 2021 in the recently released Doyles Guide Victoria, 2021. Doyles Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers.

Thomas Abraham, Senior Associate at Sladen Legal discusses the newly introduced Windfall Gains Tax in Victoria. The video outlines some key features of the new tax as well as discusses key variations to the tax as compared to when it was initially announced by the Victorian Government.

In this Part 6 in our series of articles on land tax we examine the principal place of residence (PPR) exemption and the requirements to satisfy the exemption under the Land Tax Act 2005 (Vic) (LTA).

Whether an employee has genuine restrictions on disposing of an option/right or share issued under an employee share scheme (ESS) can determine whether tax can be deferred, and until when, under the ESS.

The time to apply for a director identification number (Director ID) is almost upon us. Under the 2020 Budget Digital Business plan, the Federal Government announced the establishment of the new Australian Business Registry Services (ABRS).

In line with the 2021/22 Victorian Budget announcements and following targeted consultations with various stakeholders, the Victorian Government has recently tabled a Bill to introduce the windfall gains tax - Windfall Gains Tax and State Taxation and Other Acts Further Amendment Bill 2021 (Bill).

A common misconception is that it is compulsory under the law for employers to make superannuation contributions on behalf of their employees.

Legal professional privilege (LPP) has once again become a topic of significant interest following the recent Full Federal Court decision of CUB Australia Holding Pty Ltd v FCT [2021] FCAFC 171 (CUB Decision) and the release of the draft LPP protocol from the Australian Taxation Office (ATO).

To create an express trust, there must be certainty of intention, subject matter, and beneficiaries. In the absence of such certainty, will the trust fail?

On 27 September 2021 the government released exposure draft legislation to introduce a retirement income covenant (Draft Bill).

In 2014, the Australian Taxation Office (ATO) undertook the high-profile amnesty – Project DOIT – that allowed Australian taxpayers to voluntarily disclose (undeclared) offshore income in return for a range of ATO administrative concessions on the period-of-review, penalties, and shortfall interest.

This paper explains several recent legislative changes that affect real property

This paper explores the role of shareholder agreements in assisting with achieving estate and succession planning objectives for wealthy families.

This is part 7 of our Land Tax Series which aims to deconstruct the various aspects of the complex land tax legislation.

Sladen Legal has been recognised as a First Tier Leading Wills, Estates & Succession Planning Law Firms – Victoria, 2021 in the recently released Doyles Guide Victoria, 2021.

In this Part 8 in our series of articles on land tax we examine the charities exemption as well as some other exemptions under the Land Tax Act 2005 (Vic) (LTA).