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Will your pension be reversionary if you can’t find the pension documents?
11 September 18
The recent decision of Re Narumon Pty Ltd raises the question of what a trustee’s obligation is when continuing to pay a pension to a nominated reversionary beneficiary, or otherwise paying a death benefit, in circumstances where documentation is missing or incomplete.
Concerned about CGT when selling an inherited property? The ATO is here to help
10 September 18
As a general rule, the trustees and beneficiaries of a deceased estate are able to disregard any CGT implications from the sale of a deceased person’s principal residence, provided the sale of that property settles within two years of the deceased’s death.
SMSF Federal Court case supports ATO’s position on trust splitting. So what are my other options?
07 September 18
We previously reported on the draft taxation determination 2018/D3 released by the ATO. That draft set out the view of the ATO that a ‘trust split’ may trigger CGT consequences.