We cover the three tax measures: the 30% minimum tax on discretionary trusts; changes to the CGT general discount; and the long-debated negative gearing reforms. We look at what the minimum tax means for trustees and beneficiaries, why bucket companies are persona non-grata, and what the return of cost-base indexation will mean in practice for advisers and their clients.
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Quy – new residency risks for Australians working overseas
Mr Quy lived and worked in Dubai for more than five years. The Tribunal (eventually) accepted that he did not reside in Australia under the ordinary meaning of the word
