income tax

Editorial

Praemium has added a $2 million loss to their half-year results after paying part of a deferred tax asset. ...

Editorial

Equity Trustees: strong revenue growth despite failed merger move

Equity Trustees has posted double-digit revenue and net profit growth for the second half of last year despite an unsuccessful merger attempt with The Trust Company....

Financial planning

Rubik boosts COIN package

Rubik will boost its commission and revenue management systems after announcing the licensing and purchase of two software packages to be integrated into its COIN package...

Financial planning

Acquisitions to expand Rubik commission capabilities

Rubik will purchase two competing software providers to expand its commission and revenue management systems. ...

Superannuation

The do's and don'ts of maintaining a bare trust in a LRBA

Townsends Business & Corporate Lawyers' Peter Townsend outlines some of the do's and don'ts for maintaining a bare trust in a LRBA....

Superannuation

Avoiding mistakes in bare trust establishment

SMSF trustees cautioned to ensure they understand the details of establishing bare trusts where limited recourse borrowing is concerned. ...

Policy & Regulation

Board of Taxation extends act review

The Board of Taxation will extend its review of a section of the Income Tax Assessment Act 1936 to include the tax framework in which private business operates....

Superannuation

Franking credits still causing confusion

The workings of franking credits within a SMSF continue to cause confusion, according to SPAA's Graeme Colley....

Financial planning

Low practice valuations the new normal

Twenty per cent lower practice valuations are the way of the future, says Seaview Consulting director Bob Neill....

Superannuation

SMSFs advantaged by nimbleness

The superannuation playing field is not tilted in favour of SMSFs but they do benefit from being more nimble, according to SPAA....

Financial planning

The secrets of successful succession planning

While grandfathering appears to have put a halt on succession planning, the reality is that wider issues have been exposed and, as Jason Spits writes, planners are lookin...

Superannuation

How to deduct super contributions by passive investment trusts

DBA Lawyers’ David Oon and Bryce Figot take a cautious look at deducting superannuation contributions for directors of trustees of ‘passive’ investment trusts. ...