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"The mere existence of a “service agreement” will not mean “service charges” are deductible".

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"The mere existence of a “service agreement” will not mean “service charges” are deductible".

The Administrative Appeals Tribunal’s decision in Case 4/2016 illustrates the importance of observing the terms of a Services Agreement and ensuring that the actions of the parties to the agreement are consistent with the written agreement.

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Sladen Snippet - Variation to foreign resident CGT withholding payments

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Sladen Snippet - Variation to foreign resident CGT withholding payments

PAYG withholding variation for foreign resident capital gains withholding payments – deceased estate and legal personal representatives

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Complex estate planning in a complex world.

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Complex estate planning in a complex world.

On 6 September, 2016 Sladen Legal delivered an event titled Complex estate planning in a complex world.

In it the following issues were examined:

Sladen Snippet – Court confirms judicial advice not always needed for SMSFs

Sladen Snippet – Court confirms judicial advice not always needed for SMSFs

The Supreme Court of New South Wales, in the decision of Bideena Pty Ltd as trustee for the Bideena Pty Ltd Superannuation Fund, has confirmed that the trustee of a SMSF does not always require judicial advice as to whether the trustee will have a right to indemnify itself out of the SMSF assets for legal costs in pursuing litigation.

Sladen Snippet – SMSFs cannot qualify as a QROPS if they have members aged less than 55

Sladen Snippet – SMSFs cannot qualify as a QROPS if they have members aged less than 55

Recent correspondence from the United Kingdom’s revenue authority (HMRC) has confirmed that the HMRC will not register a self managed superannuation fund (SMSF) as a Qualifying Recognised Overseas Pension Scheme (QROPS) unless the SMSF trust deed limits the membership to persons who are aged 55+.

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Sladen Snippet – when does a de facto relationship end for superannuation death benefit purposes?

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Sladen Snippet – when does a de facto relationship end for superannuation death benefit purposes?

The recent Federal Court decision of Ievers v Superannuation Complaints Tribunal considered the question of whether a de facto relationship had ended for the purpose of determining who should receive a super death benefit.