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When the personal intersects with the commercial – specifically, in the context of a family law dispute – shareholders agreements can be subjected to an unexpected level of scrutiny by Australian family law courts, writes Kristy-Lee Burns.

Recent ATO guidance on profit allocation will result in higher personal income tax bills for professionals restructuring their profits through trusts, RSM has said.

Despite the long-term benefits of well-managed super, many aren’t motivated or don’t know where to start.

Super used to be clearly the “best” option due to low tax rates but the increasing complexity of things like Division 296 tax, compliance risk, and death benefits tax is narrowing that advantage, a top specialist said.

As the establishment of new SMSFs continues to rise, the ATO is reminding potential trustees to ensure they are aware of the different requirements depending on whether their fund has individual trustees or a corporate trustee.

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