CGT on developing the family home
Understanding the taxation consequences of splitting the family home land or starting a development.
Getting advice around this is important and makes sure you do not lose concessions.
Trust Tax Losses
Australian trust loss rules are complex, poorly understood and onerous to apply. As a result, business or investment trusts risk claiming losses incorrectly, a situation that can result in a significant tax liability. By making a family trust election (FTE), small to medium sized privately-held businesses operating as a trust can satisfy the trust loss […]
Launch of our video platform
We have recently been working through a range of education and information videos to support our partners or to give you some understanding of the issues that arise in the management of taxation or restructure issues. Understanding that some of the issues that arise are complicated and need further explanation, each video tries to cover […]
Pushing back a vesting date
What is a trust vesting date? The vesting date is the date that the trust will end, which is usually stated in the trust deed. You can’t change the vesting date of a trust after that date has passed. Can I change the vesting date? In all states other than South Australia, your trust must […]
Basics of Family Trust Elections
Most practitioners have heard of family trust elections, and some may have made family trust elections to err on the side of caution. However, in many cases, a clear explanation of the reasons for making a family trust election is not readily available. This article aims to provide a practical explanation of the main situations […]
Basics of Family Trust Elections (FTEs)
Most practitioners have heard of family trust elections (“FTE“), and some may have made FTE’s to err on the side of caution. However, in many cases, a clear explanation of the reasons for making a FTE is not readily available. This article aims to provide a practical explanation of the main situations in which a […]
Family Trust Elections and Risks for Small Practitioners (FTE)
Family Trust Elections (“FTE”) is a dreaded word for many small firms. The recent emphasis on the election has put many small firms into a conflicted position as to whether an election is necessary and what will be the consequence of this election for an existing family trust. Simplistically, the limitations are that if there […]
Welcome to C&D Restructure
The team at C&D would like to welcome you to our website. Whilst the name is new the business remains the same. Lead by Craig Dangar, we continue to offer comprehensive support for our professional partners.