Our approach to the top 100 clients with the largest impact on the tax system is based on our understanding of their risk position, circumstances, choices and behaviours.
The introduction of the transfer balance cap brings new reporting obligations for self-managed super funds (SMSFs). Find out about the new event-based reporting framework.
What happens to a trust on vesting will depend on the requirements set out in the trust deed. There can be significant tax and trust law consequences if the trustee does not administer the trust after vesting in a way that is consistent with those requirements.
Details of public documents currently subject to, or planned to undergo consultation.