by Greenhalgh Pickard | Oct 5, 2016 | Articles, Blog
The High Court in the recent Gerard Baden-Clay decision restoring the verdict of murder reminds us of the fundamental function of the jury to determine the issues of fact. Given the role of the jury trial in our criminal justice system and as representatives of the...
by Greenhalgh Pickard | Oct 5, 2016 | Articles, Blog
When a person dies their tax obligations do not die with them. It is usually necessary to lodge a tax return for the financial year in which they died. However, if the deceased was not required to lodge a tax return before their death there may be no need to lodge a...
by Greenhalgh Pickard | Jul 26, 2016 | Articles, Blog
Tax time is now in full swing with many of you visiting your accounting offices in hope of a decent bonus from a tax return, but there have been many changes in what we can claim and also how. E-Tax is now dead. Long live E-Tax. Its predecessor, MyGov, has now...
by Greenhalgh Pickard | Jul 26, 2016 | Articles, Blog
Division 7A is a part of the tax law that is designed to discourage shareholders accessing money from their private companies, other than by way of those private companies paying them dividends. Division 7A does this by treating certain payments and loans made by the...
by Greenhalgh Pickard | Jul 19, 2016 | Articles, Blog
Often, we talk about assessing client’s capacity and it is widely known that a person must have “capacity” to make or change their Wills. Some people, either because of conditions such as dementia or intellectual disabilities or even illness, do not have capacity to...
