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The purpose of a trust is to separate the legal and beneficial ownership of assets. The legal ownership of the asset rests with the trustee. The beneficiaries benefit from the income that flows from the assets.Article-4.1
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Christmas and the Taxman
When do employee gifts and celebrations attract fringe benefits tax (FBT)? And when are they exempt?
SMSF trustees must get ready to process rollovers via SuperStream by 1 October 2021. This means trustees will no longer…
Inheriting rental properties jointly A dilemma?
Imagine you’re lucky enough to inherit, say, four post-CGT rental properties from a deceased parent – but what happens when…