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      $66.1bn Stimulus package: what you need to know

      $66.1bn Stimulus package: what you need to know

      The Government yesterday released a second, far reaching $66.1 bn stimulus package that boosts income support payments, introduces targeted changes to the superannuation rules, provides cash flow support of up to $100,000 for small business employers, and relaxes...
      Simple explanation of a discretionary trust

      Simple explanation of a discretionary trust

      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. A trust is not a legal entity. It is best described as a...
      Gifts, and their outcomes for FBT

      Gifts, and their outcomes for FBT

      Gifts provided to employees or their associates — that gold, frankincense and myrrh you picked up at the Black Friday sales — will typically constitute a property fringe benefit and therefore are subject to FBT unless the minor benefit exemption applies. Gifts, and...