Many Australian investors have acquired real estate investments in the United States in recent years and in most cases they have been advised to do
On 10 June 2015, the Commissioner of Taxation issued Draft Taxation Ruling TR 2015/D2 (“TR 2015/D2”). The draft ruling explains the Commissioner’s preliminary views on
It is common to find that a family small business is conducted by one legal entity (“the trading entity”) and for family assets to be
Is your client considering subdividing their property? With the rezoning of land on the urban growth zones and the move towards higher density living, it
On 16 October 2014, with minimal fanfare, the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Bill 2014 received Royal Assent. The Act has
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