Choosing the Right Business Structure

An introduction for small business operators by the Australian Tax Office Having the right business structure can save you time and money. The four most commonly used business structures in Australia are:  Sole traders Partnerships Companies Trusts   There are real advantages in choosing a … Continued

Limited Recourse Borrowing Arrangements – Buying a Property through a SMSF

Written by : Martin Murden Director, Technical Consulting and SMSF Audits PARTNERS Superannuation Services Pty Ltd    Background Since 2007, self managed superannuation funds (SMSF’s) have been permitted to borrow to acquire assets. Almost all purchases by a SMSF with … Continued

Are your self managed superannuation fund’s collectables and personal use assets secure?

  Earlier this year, a prominent Sydney based art dealer was arrested and charged with numerous offences in relation to artworks. The art dealer specialised in the sale and lease of artworks in the self managed superannuation fund market. Generally, … Continued

News from the State Revenue Office and the Australian Tax Office (March 2012)

Announcement from the SRO: The State Taxation Acts Further Amendment Act 2011 received Royal Assent on 29 November 2011 and introduced changes to the Duties Act 2000 to reduce the period for the payment of duty. The time period for … Continued