• no image Resurrecting the School Building Fund for Religious Institutions?

    Historically, religious institutions like churches were able to establish a separate “school building fund” which was controlled by the religious institution for the purposes of acquiring, constructing and maintaining a building which would be used as...

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  • no image Things Are Changing for Those Who Die Without a Will

    Many people believe that if you die without a Will in Western Australia, your estate will either go to the government or to your next of kin. This is generally not the case. Under the Administration Act 1903 (WA) (“Act”), complex provisions set out...

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  • no image SGC Amnesty – the clock starts…

    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 (...

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  • no image Superannuation and COVID-19

    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 ...

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  • no image Lawyers Negligent for Failing to Obtain Tax Advice

    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...

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