Minimum pension drawdown reminder
A self-managed super fund (SMSF) must pay a minimum amount each year to a member who is receiving a pension that commenced on or after 20 September 2007. These are…
Transferring your business to family members
Transferring control of your business or wealth to family members may involve restructuring your business operations, such as:changes to share structurechanges to the trustee and appointor of a trust or…
Final tax determination on early stage investor tax offset scheme
We’ve published a final tax determination on the early stage investor tax offset scheme we alerted you to in December 2024.This determination confirms our draft view – that the anti-avoidance…
Family trust distributions tax – what you need to know
When considering trustee resolutions in the lead up to 30 June, it's important for trustees of family trusts who have made a Family Trust Election (FTE), or entities with an…
Residential fees for a foreign person
When to pay a feeIf you are a foreign person investing in residential property in Australia, you must pay a fee when:applying for approval to purchase a residential property or…
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