Early access of superannuation

There are a few ways that you can access your superannuation prior to retirement, we cover most of these. Before exploring options to access your super, it is important to consider both the tax implications and whether you have the right to access your superannuation early. Super balance under $200 You can access your preserved […]

Behind in superannuation payment

A good sign of problems in the business are that you are behind in your superannuation for staff, and it is one area that things can escalate quickly. Industry funds Where you have staff that are members of an industry fund, if payments are made late, the fund can commence recovery proceedings, either through court […]

Estate Planning Through Superannuation

An old presentation that has relevance today, a presentation given to the Taxation Institute by Craig Dangar. This presentation covers: taxation treatment of superannuation upon death beyond superannuation – what next? strategies available death benefit nominations and rules how iron-clad are they? what needs to be done to set one up?  

Superannuation and death – recent decision

Recent Case You may have seen in the news last year that an Australian father who was in the Defence Force unexpectedly passed away, leaving behind two young daughters. The father had a relatively new girlfriend at the time of his death and signed a statutory declaration in 2014 stating that his girlfriend was his […]

Delusions of Recovery or Turnaround

An oft heard statement is “things are just about to turnaround”. For some business owners this is just an attempt to stave off the inevitable or to buy some more time, but for what end? If there is an expectation of things turning around what is the basis for this, we assisted a hospitality owner […]

The Basics of Estate Planning

What is estate planning? Estate planning involves developing a plan to deal with your assets after you die which covers taxation, division of assets, control and family businesses and asset protection. What is estate? Estate can include anything from your car, home, bank accounts, investments, personal possessions and other things such as businesses, life insurance […]

Signs of a distressed business

You’re a business owner and you think things are going well, but are they really? What are the signs that you should look out for? Are you drawing an income? Our first conversation with our clients is when is the last time you drew a salary or wage. For a lot of business owners it […]

Single Touch Payroll

The Single Touch regime takes a company’s reporting to the next level. While this will be a welcome change for employees, small businesses will unfortunately experience an increase in compliance obligations. Now small businesses will need to flag cash flow difficulties and highlight steps that small businesses will need to manage. For small businesses that […]

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.