Tax Institute

The Trust Structures Guide 2016 (11th Edition) has now been released

The Trust Structures Guide 2016 (11th Edition) has now been released

Sladen Legal is pleased to announce that the 2016 version of the Trust Structures Guide (written by Sladen Legal and published by The Tax Institute) is now available.

The Trust Structures Guide has long been considered to be invaluable guide for professionals advising on structuring and tax matters relating to trusts.

The ATO's proposed treatment of unpaid present entitlements: part 2

The ATO's proposed treatment of unpaid present entitlements: part 2

In September 2015, Part 2 of a 2 part series written by Sladen Legal's Renuka Somers and Ashleigh Eynaud was published in the Tax Institute’s Journal, Taxation in Australia.

It discusses draft Taxation Ruling TR 2015/D2 and the Australian Taxation Office’s proposed treatment of trust unpaid present entitlements for the purposes of the maximum net asset value test applicable to the capital gains tax small business concessions.

Transferring Real Estate In and Out of SMSFs

Transferring Real Estate In and Out of SMSFs

On 20 August 2015, Sladen Legal’s Phil Broderick delivered a presentation on Transferring Real Estate In and Out of SMSFs, as part of The Tax Institute’s National Superannuation Conference.

Phil’s presentation considered a number of issues in relation to the holding of real estate in SMSFs and the transfer of real estate in and out of SMSFs.