Resources for tax agents

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Binding Death Benefit Nominations

 

What happens to a member's superannuation funds when they die?  One way the member can control this is by having a valid and effective Binding Death Benefit Nomination.  Self Managed Superannuation Funds have a good deal of flexibility in how such nominations are made.  But there is a downside.  The nomination may not be effective.

The "New" Part IVA

 

The "new" Part IVA has been operative since November 2012. As this is the general anti-avoidance provision of the Australian income tax law, all tax advisers need a working knowledge of how it operates.  But do we know how it will be interpreted by the courts?  How will the ATO apply Part IVA now?

Subdivision and Development of a Main Residence Property

 

The value of real estate in Australia continues to rise and rise.  It has become very popular to subdivide or otherwise develop a person's main residence.  There's no tax - right?  Very often - wrong!  Download this paper, at no cost, and read about the numerous complexities and pitfalls of this area of taxation law.