The PPSR and rural purchases

The Personal Property Securities Register (PPSR) is a national electronic register whereby security interests can be registered over personal property. The register is primarily governed by the Personal Property Securities Act 2009 (Cth). Under the Act,...

Self managed super funds – Who controls it?

As many of us age, so do our pensioners and those relying on their superannuation. JMA Legal work extensively with accountants and self managed super funds and the deeds that govern them. Day to day we see the issues that can arise with funds. Recently, an...

When a delayed estate means tax stings await

You acted for Barry and Betty when they applied for probate of the will of their late mother Bertha. Barry is an investment banker and Betty a barrister – both with young children and both very busy. The will appointed Barry and Betty as executors and...

Life insurance and buy-sell agreements

The ATO has recently released ATO ID 2015/10 that clarifies the ATO’s view as to whether a SMSF contravenes super legislation by purchasing a life insurance policy that covers the life of a member where the purchase is dependent on a buy-sell agreement. In...

Your duties

You act for Tom who has been running a farming business since the early 1980’s, grazing sheep. Unfortunately for Tom his wife left him many years ago not long after their twins Gerrie and Matthew were born. Matthew and Gerrie both went to live with their...

The PPSR and rural purchases

Self managed super funds – Who controls it?

When a delayed estate means tax stings await

Life insurance and buy-sell agreements

Your duties

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