Tax & Superannuation Law

Borrowing by Self-Managed Superannuation Funds (SMSFs)

29 May 2010

Self-Managed Superannuation Funds (SMSFs) are popular vehicles for investing. There are many reasons why people choose to establish and invest in SMSFs, but there are also many downsides. Until September 2007, you did not have the ability to leverage an investment in an SMSF by borrowing.

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Special Disability Trusts

19 April 2010

The Special Disability Trust is an underutilised but useful vehicle for providing for family members who may have a physical or intellectual disability. It permits one to hold up to an amount of $551,740 which is excluded from the asset test, and the income from which is excluded from the income test.

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Divorce & Child Maintenance Trusts

11 September 2009

It may be good and well to cope with a disappointment, but it is better to take advantage of it. Death and taxes, so the saying goes, are two of life’s certainties. And for an indeterminate 40% of the married population, so too is divorce.

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