All SMSF trustees need to continually keep up with changes to all relevant legislation and regulations that may effect their self managed super fund. Any…
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Pavuk Legal Resources
Generally termination of employment is a very difficult and emotional time for the employee particularly when the dismissed employee feels that the termination was not…
Historically, legal costs involved in a litigation matter are the main concern of clients and solicitors alike, whether it is an estate dispute, family law…
When one party in family law proceedings fails to appear in court whether at the interlocutory, application in a case or final hearing, the court…
Discretionary trust assets are not generally characterised as the property of the beneficiary. They have often been used as part of an asset protection strategy…
Discretionary Family Trusts (also known as inter vivos trusts) are a popular business and investment structure in which the trustee holds assets in trust for…
When users type a word in Google’s search engine there are two types of search results generated by Google. First is the organic search results…
The recent decision of Wooster v Morris is the most important decision ever regarding SMSF succession planning. All SMSF practitioners must be aware of its…
With the increased number of blended families in our society, the question of who is an “eligible person” particularly with respect of children, stepchildren and…
A testamentary trust may be established under the terms of a will. It is not the same trust as the deceased estate and may last…
The increase of personal wealth in recent times, together with increased life expectancy and associated age-related disabling conditions such as Dementia and Alzheimer’s, has resulted…
Understanding how the audit process works and the rights of the ATO and taxpayers can help smooth the way, as explained in this month’s Mid…
An SPT is a trust upon the death of the testator. The superannuation death benefits are transferred to the trustee of the SPT (death benefit…
Director’s Penalty Notices This legislation was passed by the Government in July 2012. In addition to liability for PAYG withholding amounts, directors are personally liable…
In this day and age where outstanding scientific and technical undertakings have been achieved in a wide range of areas including medical research, disease treatment,…
Employee share plans are incentive schemes designed to encourage retention and long-term interdependence between the business and its employees by enhancing business performance, engaging employees…
Crowd Sourced Funding (CSF) enables an Eligible Company to raise funds through an Intermediary from a large number of Individual Investors. CSF has developed over…
Company Directors are becoming increasingly exposed to personal liability for business debts. Company Directors are under a positive duty to ensure that the corporate entity…
In Power and FCT (2014) AAT 343 the Australian Appeals Tribunal (AAT) refused to release the taxpayer from a tax liability based on hardship. What…
It is a well know business practice of financiers and suppliers of goods and services that a personal guarantee may need to be provided before…
Presumption of Survivorship and the Order of Deaths A mother and son were found dead in their home. The sequence of death was relevant as…
