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Australian roundup: AusNet decision, South African treaty modifications, and thin capitalisation reforms

Jason Carli of DLA Piper Australia analyses a Federal Court ruling on rollover relief, the publication of updates to a double tax agreement, and a report on amendments to the thin capitalisation reform bill ....

South Africa , Australian Taxation Office , Ausnet Services Ltd , Senate Economics Legislation Committee , Australian Parliament , Ausnet Services , Federal Court , Federal Commissioner , Taxation Ruling , Senate Economics Legislation ,

ATO releases critical guidance on software related payments and intangibles migration arrangements

Jock McCormack of DLA Piper Australia reviews crucial new government guidance on tax and related issues involved with software licensing and distribution and intangibles migration arrangements ....

Australian Taxation Office , Taxation Ruling , Practical Compliance Guideline , Income Assessment Act , Tax Ruling ,

Every will can contain a testamentary trust, says legal expert

Testamentary trusts can refer to any arrangement set out under a will where the intended beneficiaries are not absolutely and immediately presently entitled, says a specialist SMSF legal expert. Mat ....

Walkerv Walker , Taxation Ruling ,

Court decisions on variation of trusts contain valuable lessons for advisers: lawyer

Lessons from cases involving discretionary trusts can be instructive for all advisers, including those in the SMSF space, says a top legal specialist. Matthew Burgess, director of View Legal, sai ....

Ciserav Cisera , Browne Family Trust , Application Services Pty Ltd , Ciserav Cisera Holdings Pty Ltd , Country Road Services Pty Ltd , Cisera Holdings Pty Ltd , Taxation Ruling ,

The Institute of Financial Professionals Australia disapprove of Treasury's proposed NALE rules for superannuation funds

The Institute of Financial Professionals Australia disapprove of Treasury's proposed NALE rules for superannuation funds
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Phil Broderick , Natasha Panagis , Head Of Superannuation Financial Services , Institute Of Financial Professionals Australia , Institute Of Financial Professionals Australia Do , Financial Professionals Australia , Financial Services , Taxation Ruling , Superannuation Technical , Policy Committee , Financial Professionals , Taxpayers Australia , Super Australia ,