Articles

2 Articles found

Commissioner’s discretion to extend the two year period to disregard capital gains tax in relation to the disposal of

By: Cath Champion

This article explores the implications of the Australian Taxation Office’s Practical Compliance Guidelines PCG 2019/5 (Guidelines) which establishes guidelines for the

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The role of the Enduring Power of Attorney in relation to binding death benefit nominations

By: Cath Champion

This article explores the role of the enduring power of attorney to effectively make a binding death benefit nomination after a member of a self-managed superannuation fu...

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