• no image Key Superannuation Changes for July 2017: Pension Limits

    Here is Part 4 of our series on key superannuation changes to come into effect on 1 July 2017. The legislation introduces an extraordinarily complex set of rules designed in summary to limit the amount in the fund that can be held in the tax-free pension st...

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  • no image Key Superannuation Changes for July 2017: Borrowing in Super

    Continuing our series on Key Superannuation Changes for July 2017, we look at how the rules will affect borrowing in super. Notwithstanding that many funds will have quite significant loans to repay, the legislation did not include a concession for contrib...

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  • no image Key Superannuation Changes for July 2017: Contribution Rules

    In our previous post, we highlighted key superannuation changes due to come into effect on 1 July 2017. This post continues the series by looking at changes to the contribution rules. Much like the period leading up to 2007, there is now a once-off contribu...

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  • no image Key Superannuation Changes for July 2017

    The main bills have passed, although enshrining of the purpose of superannuation in law has been left for another day. This is the first major overhaul of the superannuation landscape since the changes introduced in 2007, which were, in the intervening year...

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  • no image Migration Law Seminars: February and March 2016

    Lester Ong is pleased to be presenting the following migration law seminars/workshops. Go to the relevant links below for more information or to book your place. Migration Institute of Australia – WA Members’ Mentoring Meeting // 22 February 2016 The pop...

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  • no image Cloning Around: The New Small Business Roll-over

    Late last year the Federal Government released an Exposure Draft of legislation which will, if and when enacted, introduce a new Subdivision 328-G, titled “Restructures of Small Businesses” into the Income Tax Assessment Act 1997. It provides for a roll-ov...

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