There are 3 tests that a Self-Managed Superannuation Fund (“SMSF”) must meet in order to be treated as an “Australian Superannuation Fund” under the Income Tax Law, which are: The SMSF is …
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Workplace Liability for Sexual Assualt
Over a period of several months, a civilian admin officer at a naval base was harassed by a naval officer. He repeatedly asked her for sex, intimidated her with offensive comments and made attempts to …
Taxation of Money or Property Received through Family Court Orders
The ATO has issued its final version of Taxation Ruling TR2014/5, which clarifies the position of its earlier draft Ruling that the receipt of cash or property from a private company pursuant to …
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