by Greenhalgh Pickard | May 17, 2019 | Articles
If you are a director, you can become personally liable for the company’s unpaid pay-as-you-go (PAYG) withholding, superannuation guarantee (SG) and superannuation guarantee charge (GC) payments to the ATO under its “director penalty regime”. Since 2015 the failure to...
by Greenhalgh Pickard | Jul 21, 2017 | Articles, Blog
From the 2016–17 income year, the small business company tax rate has been reduced to 27.5%. This lower rate now applies to small businesses with a turnover (that is, aggregated turnover) less than $10 million that are: companies corporate unit trusts public trading...
by Greenhalgh Pickard | Mar 29, 2017 | Articles, Blog
CGT relief There are transitional provisions to provide Capital Gains Tax relief. You are able to reset the cost base of assets reallocated from the retirement phase to the accumulation phase prior to 1 July 2017. This relief is available for providers in respect of...
by Greenhalgh Pickard | Mar 27, 2017 | Articles, Blog
One fundamental first step at the beginning of any application is to prove to the court that your application has been brought to the attention of the party or parties. This is commonly known as service. In family law applications, the court insists that the...
by Greenhalgh Pickard | Feb 27, 2017 | Articles, Blog
In the recent decision of Hsing & Song [2016] FamCA 986 , the family court again illustrated its willingness in appropriate circumstances to order a child to be returned to an overseas jurisdiction, in this case China. In the case, the court satisfied itself on...
by Greenhalgh Pickard | Feb 22, 2017 | Articles, Blog
In the 2016/17 Budget it was announced that from 1 July 2017 the total amount of superannuation that can be transferred into a tax-free pension phase account will be capped at $1.6 million. The cap will be indexed in $100,000 increments in line with the consumer price...
