by Greenhalgh Pickard | Aug 29, 2017 | Blog
Tax concession rules for small businesses have changed. The changes are effective from 1 July 2016, and will apply from your 2017 tax return. Expanded access to small business concessions More businesses are now eligible for most small business tax concessions. From...
by Greenhalgh Pickard | Jul 21, 2017 | Articles, Blog
From the 2016–17 income year, the small business company tax rate has been reduced to 27.5%. This lower rate now applies to small businesses with a turnover (that is, aggregated turnover) less than $10 million that are: companies corporate unit trusts public trading...
by Greenhalgh Pickard | Mar 29, 2017 | Articles, Blog
CGT relief There are transitional provisions to provide Capital Gains Tax relief. You are able to reset the cost base of assets reallocated from the retirement phase to the accumulation phase prior to 1 July 2017. This relief is available for providers in respect of...
by Greenhalgh Pickard | Mar 27, 2017 | Blog, Family Law
One fundamental first step at the beginning of any application is to prove to the court that your application has been brought to the attention of the party or parties. This is commonly known as service. Personal Service In family law applications, the court...
by Greenhalgh Pickard | Feb 27, 2017 | Articles, Blog
In the recent decision of Hsing & Song [2016] FamCA 986 , the family court again illustrated its willingness in appropriate circumstances to order a child to be returned to an overseas jurisdiction, in this case China. In the case, the court satisfied itself on...
