Taxation & Estate Planning Articles

Showing 1 to 10 of 18 articles:
Tim Toohey
TIM TOOHEY  |  FRIDAY, 29 MAY 2026
Structural changes to the tax system are not neutral-they materially alter the balance between income and capital, reshape investor behaviour, and ultimately influence both asset allocation and economic outcomes. Read more
Michael Hallinan
MICHAEL HALLINAN  |  FRIDAY, 10 APR 2026
With Division 296 inching closer to being legislated, this white paper answers the most pressing questions around how the reforms will work. Read more
Meg Heffron
MEG HEFFRON  |  FRIDAY, 5 DEC 2025
The government has decided not to tax unrealised gains on superannuation balances over $3 million, but there are some other significant changes. Read more
Samantha Wong
SAMANTHA WONG  |  FRIDAY, 21 NOV 2025
When negotiating and formalising a property settlement the balance of the individual's and their former partner's superannuation should be considered. Read more
Daniel Butler
DANIEL BUTLER , SHAUN BACKHAUS  |  FRIDAY, 29 AUG 2025
Div 296 may impact gains outside of super being subject to an unrealised tax in future years, if the government is successful in taxing unrealised gains in superannuation funds. Read more
Leo Gouzenfiter
STUART DALL , LEO GOUZENFITER  |  FRIDAY, 16 MAY 2025
Taxpayers should be aware that although GIC or SIC can be calculated to accrue over a period of time, in many instances it is considered to be incurred on a single day. Read more
Michael Hallinan
MICHAEL HALLINAN  |  THURSDAY, 24 APR 2025
Benefits, risks and key steps when terminating legacy pensions. Read more
Shelley Banton
SHELLEY BANTON  |  FRIDAY, 11 APR 2025
Strict rules apply to making personal deductible contributions and adherence to them is crucial as the ATO has no related discretionary powers. Read more
Scott Quinn
SCOTT QUINN  |  FRIDAY, 18 OCT 2024
Making voluntary concessional contributions has long been a tax-effective strategy for individuals wanting to save for retirement. Read more
Daniel Butler
WILLIAM FETTES , DANIEL BUTLER  |  FRIDAY, 27 SEP 2024
Instead of starting from the position that automatically reversionary pensions are always or usually the preferred option, advisers should be aware of the potential advantages and disadvantages that can arise in different circumstances, including in ... Read more
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