The Working Holiday Maker visa program was established in 1975 to promote closer ties between Australia and currently 42 other countries, directed towards young adults wishing to work and study in Australia for up to 12 months. A person is considered a Working Holiday Maker in Australia if they have either a visa subclass 417 […]
When establishing either a discretionary trust or unit trust, it is important to know how each type of trust operates. The main distinction between a unit trust and discretionary trust is around how beneficiaries entitlements are determined under the trust and how this is distributed. So what are the key differences? With discretionary trusts the […]
Discretionary trusts are a type of structure commonly used as an effective way to share business or investment profits among family members, to minimise tax liabilities and to protect a family’s assets. A discretionary trust can be further classified as a “family trust” for tax purposes. This occurs when the trust makes a Family Trust […]
The 2018 federal budget introduced changes to depreciation deductions in relation to residential rental properties. These changes aim to limit the ability to claim the depreciation deduction to the investor who initially purchased the asset. Previously property investors could claim expenses for depreciation of certain items in a rental property, regardless of whether they were […]
Francis A Jones
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