The NSW Civil and Administrative Tribunal has set aside a notice of assessment for transfer duty on the transfer of real estate from one sole member SMSF to another.

Employers need to be careful of a couple of traps where their employees are working overtime.

A person may be a tax resident of Australia even if they are not residing in Australia. This includes where the person’s domicile is in Australia, and they do not have a ‘permanent place of abode’ outside Australia.