Facts An Advisor identifies a potential restructure to save their client substantial tax. To ensure $nil tax, there is reliance on CGT...
Facts Employer R has paid SG but consistently late (being after the 28th day of the end of the Quarter), for example: Quarter ending 31...
Question Should a trust make a family trust election (FTE)? Tax Tip Only if absolutely necessary and noting an FTE can be backdated....
Facts Mum and Dad have a combined estate including their home, investment property and shares. They have a daughter who is married with...
Facts Mum and Dad have a combined estate worth $2,000,000. They have two teenage children whom they wish to make their beneficiaries,...
Facts Companies C & D are both US registered companies. The majority of the board of both companies are US resident directors. They each...
Tax Tip #15 discussed Phantom Equity schemes for key employees of a company. However, there are alternatives to Phantom Equity schemes...
Facts Company C is a mature business of more than 10 years in operations. It wishes to motivate and reward its hardworking key employees....
Facts Scenario A: Company C is an operating company and a base rate entity. Company C pays dividends to Trust T (its sole shareholder)....
Facts Mum and Dad pass away suddenly. They have a Child (8 years old). Their assets include the family home, investment property, cash in...
Facts Mum and Dad pass away suddenly. In their Will, they gift all their assets to their Child (8 years old). Their assets include a...
Facts Individual I owns, and has occupied, a main residence of 1,000m2 for the last five (5) years. Individual I wishes to sub-divide...
Facts Trust T has wholly owned Company C for 10 years. Trust T disposes all of its shares and applies the active asset reduction....
Facts Trust T wholly owns Company C. Trust T also wholly owns Company D. Trust T wishes to interpose a new holding company (Company H)...
In Tax Tip #7 , we discussed the 17 year UPE arrangement being a combination of a 10 year sub-trust arrangement and a complying Division...
Facts Trust T resolves to distribute income of the trust to Company C. However, Trust T requires those funds for the business generally....
Facts Clients, being at risk professionals, have purchased their home (main residence) in their personal names to obtain the generous...
Facts Clients, being at risk professionals, are advised to purchase their home (main residence) in a family trust for asset protection....
Facts Individual I owns, and has occupied, a main residence of 1,000m2 for the last five (5) years. Individual I wishes to sub-divide...
Facts Trust T wholly owns Company C. The proposal is to interpose a new Company H between Trust T and Company C. The result is as...
