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Have you maximised access to contribution caps? Don’t forget the CGT cap!
18 January 18
With the significantly reduced contribution caps that apply from 1 July 2017, it is more important than ever to ensure we are using all possible contribution caps.
What is my non-concessional contributions cap?
18 January 18
Contribution rules changed substantially from 1 July 2017.
Fixed or not? Are unit trusts fixed trusts and the new ATO ‘safe harbours’ in PCG 2016/16
28 September 17
The ATO has confirmed in Practical Compliance Guideline PCG 2016/16 that, unless unitholders have a ‘fixed entitlement’ to all income and capital of the trust, a unit trust will not qualify as a ‘fixed trust’.