A person’s main residence can be their most significant asset. The main residence exemption is (arguably) the most generous exemption for post-CGT assets in the income tax legislation..

In this webinar we will delve into the intricacies of Family Trust Elections (FTEs). Through the exploration of real-life case studies, we'll uncover practical tips and potential pitfalls associated with both making and managing FTEs.

Recent changes in policy and application of the payroll tax rules for medical centres are causing difficulties for many taxpayers.

For most private groups, in the absence of consolidation, restructuring often requires the use of a CGT rollover or CGT rollovers.

This year’s Federal Budget is likely to be the last before the next election and so raises the spectre of tax and superannuation changes before the campaign begins.

This session explores the issues applicable to a trust’s use of the small business CGT concessions.

When it comes to real property transactions, income tax and GST outcomes substantially depend on a taxpayer's purpose.

The date may be looming where interest in trust property is required to vest or estate planning discussions are being directed at whether the vesting date can be brought forward. This session explores the tax implications that these situations may encounter.

Our State Taxes team will examine various key aspects of the land tax regime in Victoria and provide both tips for navigating the regime and highlight common traps.

The controversial windfall gains tax (WGT) has now commenced on 1 July 2023. In this session, our State Taxes and Property teams will examine the application of the regime from both a tax and commercial point of view.

In this free webinar hear Sladen Legal’s tax and superannuation team discuss and distil the key announcements the morning after the 2023-2024 Federal Budget is released.

When a company becomes presently entitled to trust income, it is imperative that the rules in Division 7A are front and square in the minds of the trustees and their advisors.

This webinar provides an update on the state of play of the individual tax residency rules in Australia.

When considering income tax roll-overs, the small business restructure rollover offers unique opportunities which should not be overlooked. However, despite the policy intentions underpinning its enactment in 2016, the requirements for income tax relief are deceptively prescriptive.

In this free webinar hear Sladen Legal’s tax and superannuation team discuss and distil the key announcements the morning after the new Labour Government’s Federal Budget is released.

The non-arm’s length expenditure (NALE) changes to the non-arm’s length income (NALI) rules have been a controversial topic in the last few years. While we now have the ATO’s final ruling on the new measures (LCR 2021/2), there are still many uncertainties with the operation and scope of the new rules.

In this free webinar hear Sladen Legal’s tax and superannuation team discuss and distil the key announcements the morning after the 2022-2023 Federal Budget is released.

During the stages of administration of a deceased estate, a beneficiary may become presently entitled to the income. It is important to recognize this to determine who is responsible for the payment of income tax on that income.

The legislation for the controversial windfall gains tax (WGT) has now been released. In this session, our State Taxes and Property teams will examine the application of the regime from both a tax and commercial point of view.

In this webinar we will outline the history in this area and the compliance approach that the ATO intends to apply when considering the allocation of profits by professional firms. The Draft PCG replaces the ATO’s Assessing the Risk: Allocation of profits within professional firms guidelines and the Everett Assignment web materials which were suspended on 14 December 2017. Whilst the draft PCG has some overlap with previous guidelines, there are also key differences that we will explain.

Testamentary trusts have been a popular estate planning tool for many years and their benefit in providing excepted trust income is widely understood. With more of these trusts coming into operation every year, we are seeing a number of issues arise.

In this free webinar hear Sladen Legal’s tax and superannuation team discuss and distil the key announcements the morning after the 2021-2022 Federal Budget is released.

In this session, Phil Broderick will examine a number of current and topical issues in relation to limited recourse borrowing arrangements.

Succession disputes are more likely to arise in blended families. If you have clients with a blended family, they need to be aware of this risk and carefully consider issues that may arise.

The CGT main residence exemption is a significant concession under the income tax laws. However, the provisions are deceptively complex. Taxpayers may not always appreciate the numerous ways in which a full CGT exemption on the sale of the family home can be obtained (as well as inadvertently lost due to periods of absence, demolition, or death).

For SMSFs, investing in relating entities can open opportunities of co-investing, leverage and asset protection. However, the super laws heavily restrict such investments. In this webinar, Phil Broderick will examine the opportunities and restrictions in such investments,

To survive in the current challenging economic landscape many business owners may be considering a restructure, a merger or demerger. In such situations, we often look to access capital gains tax (CGT) roll-overs and land transfer (stamp) duty relief . These provisions provide taxpayers with the potential ability to restructure without triggering or reducing CGT and/or duty. However, these provisions are an area with great complexity and one which the ATO and SRO are keeping a keen eye on.