by admin | Dec 1, 2011 | Features
Draft Self-Managed Superannuation Funds Ruling SMSFR 2011/D1 It’s rare that I devote my Tax Rulings column to one ruling, but this draft ruling is an exception. Why? Because it outlines a very basic issue for SMSFs – the circumstances where money borrowed by a...
by admin | Dec 1, 2011 | Features
The issue of resettlement of trusts is very topical as practitioners wrestle with income and capital definitions and streaming provisions in trust deeds following the Bamford decision and the new streaming rules. In many cases, particularly with old trust deeds,...
by admin | Dec 1, 2011 | Blog
IFRS 2011 The International Financial Reporting Standards annual conference was held for the first time in Australia in November and the Institute was heavily involved, jointly hosting the event with the other accounting bodies. Presenting at the event were many of...
by admin | Dec 1, 2011 | Features
The options paper follows findings in a Senate inquiry last year revealing that while complaints against disgraced liquidator Stuart Ariff, who almost single-handedly triggered that Senate inquiry, were flooding in from 2005, no court action was taken against him...
by admin | Dec 1, 2011 | Features
First, leadership has been studied since the time of Plato and still no consensus has emerged. US organisational expert Warren Bennis claims to have collected over 300 definitions of the term ‘leadership’. Second, of course, is the simple fact that organisations are...
