Munro Doig is pleased to announce the appointment of Antony Barrier as Director, effective 1 January 2019. Originally from Pemberton, Antony joined Munro Doig as a solicitor in 2007, practising in the areas of taxation, superannuation and commercial law. ...

Just being a beneficiary of a discretionary trust (whether or not one ever receives any distribution from the trust) can have all sorts of unintended consequences. For example, in Western Australia a company or unit trust which might not otherwise be a “l...

By now, many will be aware of the recent release of Practical Compliance Guideline PCG 2017/13, containing guidance for trustees with unpaid present entitlements (UPEs) held on about-to-expire “sub-trust” arrangements. With the clock ticking on post-Dec...

In April this year the NSW Court of Appeal unanimously agreed that a commercial lawyer was negligent in failing to advise on the tax consequences of a proposed buy-back: Ralston v Jurisich [2017] NSWCA 63. In brief Mrs Jurisich was the holder of pre-CGT shar...

The Story So Far In the last three months, we have seen a significant number of changes in the skilled migration landscape, leaving many potential visa applicants (and temporary visa holders wishing to transition to permanent residency) perplexed. In an ea...

From 1 July 2017, pensions need to be supported by no more than $1.6 million of assets and tax changes would encourage almost all transition to retirement pensions to cease. The measure will require accurate commutation documents prepared prior to the event...