As all employers (should) know, failing to contribute the minimum 9.5% of an employee’s “ordinary time earnings” (“OTE”) to super by the 28th day of the second month after the end of each quarter results in the Superannuation Guarantee Charge (�...

The Federal Government has announced a range of measures to help Australians in these strange and difficult times, including a relaxation of the preservation rules to allow super fund members to access their super in times of need. Members are already ...

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...