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Can my self managed superannuation fund (SMSF) buy property?

 Date: September 01, 2010
Author(s): LAC Lawyers
In the past, Australian law with respect to Superannuation did not permit a SMSF to borrow money, or to mortgage the fund’s existing property BUT...

Is it the beginning of the end for discretionary trusts and one-man companies?

 Date: September 01, 2010
Author(s): Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
The traditional usefulness of discretionary trusts arises from the puzzling position they hold in the law. Property transferred to these entities is effectively ownerless until discretionary trustees determine to appoint the property to discretionary beneficiaries.

Is it the beginning of the end for discretionary trusts and one-man companies - A change of view point

 Date: September 01, 2010
Author(s): Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
There are suggestions that Australian courts are now changing their approach to the interpretation of statutes with the effect that discretionary trusts are not as useful in avoiding statutory obligations. In other words, in the words of the Bob Dillon song “… the times, they are a-changin”!

Is it the beginning of the end for discretionary trusts and one-man companies - Centrelink, Bankruptcy and Taxation

 Date: September 01, 2010
Author(s): Michael Pickering B.A., LL.B. (Hons.), LL.M., M. A.
Another example is Elliott v. The Secretary of the Department of Education, Employment and Workplace Relations decided in 2008 immediately before the High Court of Australia’s decision in Spry and was concerned with the means test for Centrelink pensions.

Taxation Law - Tax Audits, Notices of Assessment and Tax Disputes

 Date: August 30, 2010
Author(s): Ishita Sethi LL.B., B.Com.
The Australian Taxation Office is empowered to conduct an investigation into the taxation affairs of any Australian taxpayer and in certain circumstances, at any time the Commissioner of Taxation sees fit.

Taxation Law - The Australian Taxation Office and Directors Penalty Notice

 Date: August 24, 2010
Author(s): Ishita Sethi LL.B., B.Com.
It is often the case that when trying to capture a good business opportunity, directors get caught up personally. This can happen not only on an emotive level through their desire to see the business succeed, but also by way of the provision of a personal guarantee which is often necessary to ‘close the deal’ such as for example when seeking to obtain finance or re-finance for the business or commercial leases of premises.

Intellectual Property Law - Trade Mark - EJ Gallo Winery v Lion Nathan Australia Pty Limited (2010 HCA 15)

 Date: August 23, 2010
Author(s): Allan Woodley B.A., LL.B.
Infringement; revocation for non-use; deceptive similarity; goods of same description; use of trade mark in a different form to that registered; authorised use of trade mark in Australia without knowledge of foreign trade mark proprietor sufficient to defeat non-use revocation action.

Intellectual Property Law - Trade Mark Opposition

 Date: August 23, 2010
Author(s): Allan Woodley B.A., LL.B.
Trade mark opposition proceedings are an essential part of any trade mark protection strategy, to maintain the distinctiveness, integrity and value of your brand, as well as protecting the right to commence or continue trading under your trade mark, by preventing others from registering identical or deceptively similar marks.

Taxation Law - Investment Schemes and Tax Avoidance

 Date: August 19, 2010
Author(s): Ishita Sethi LL.B., B.Com.
An investment scheme is often aimed at postponing the tax liability on the relevant underlying asset/s. Ultimately however, it most circumstances, some tax will be payable. Such schemes generally operate based on two fundamental premises, investing to reduce tax exposure or borrowing money to reduce tax exposure.

Taxation Law - Tax Havens and Information Sharing Agreements - Project Wickenby

 Date: August 18, 2010
Author(s): Ishita Sethi LL.B., B.Com.
It is commonly known that there are many legal and legitimate transactions that Australian residents participate in which are located in offshore tax havens. Such transactions and arrangements are designed to take advantage of the tax benefits available in the relevant offshore jurisdictions.
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