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 | 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...
by Greenhalgh Pickard | Jan 17, 2017 | Articles, Blog
Do you have a wayward beneficiary? Has your child removed themselves from your family and refuses to have a relationship with you? How can you stop this person making a claim on your Estate? Unfortunately, you cannot avoid Estate litigation, even if you feel you have...
by Greenhalgh Pickard | Nov 14, 2016 | Articles, Blog
When considering your Estate planning, you need to consider your circumstances whilst you are still alive. What happens if you lose capacity? Who will help pay the bills and make decisions for you? A Power of Attorney is a legal document appointing someone to act for...
