With the advent of the PPSR regime, it is now more important than ever to ensure that related party loans are properly documented. Many people rely on simple entries in a balance sheet to evidence a related party loan. But … Continued
The vast majority of clients receive their self-managed super fund deed, file it away and never look at it again. Many others may consider updating it every five years or so. However, over the last several years super legislation has … Continued
Variations to Discretionary Trust Deeds We wanted to remind you that that since the release of TD 2012/21 by the ATO, you can now vary a trust without causing a CGT resettlement, provided that the variation is made in accordance … Continued
Castle Corporate has taken some time to examine deeds issued by us over the years (none of which require amendment), provide a brief summary and develop precedent documentation in relation to the decision in the case of Bamford v The … Continued