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Trading Names ‘Retired’ From November 2018

The Australian Business Register (ABR) is working with the Australian Securities & Investments Commission (ASIC) in preparation for the retirement of trading names. From November 2018, all trading names will be removed from ABN Lookup. Only registered business...

Partnership agreements: what are they and why do I need one?

A partnership agreement is an agreement between parties who have entered into a partnership. A partnership is generally defined as a relationship between two or more people carrying out, or intending to carry out, a profit-earning business or venture. The purpose of...

海外投资者买房不住要交税!澳大利亚“房产空置税”政策解读

在过去十几年中,尤其在悉尼、墨尔本等一线城市,投资者对房产的需求明显超过了市场的供应量,供不应求导致澳大利亚房价迅速增长。与此同时,澳洲本土工资的增长速度又远不及房价的增速,由此导致了住房可负担性(Housing Affordability)逐年恶化。针对这个问题,历届联邦政府和州政府都陆续推出了一系列政策,例如严打海外违规购房与虚假贷款、首次置业补贴(First Home Owner Grant,简称FHOG)、经济适用房计划(Affordable Housing Initiative)等等。 2017年11月30日,...

GST Property Settlement Online Forms and Instructions

From 1 July 2018, purchasers of new residential premises or potential residential land are required to withhold and remit GST to the ATO. The new rules require purchasers to pay the GST amount on behalf of the vendors using online forms. GST Property Settlement Online...

What is a trade mark?

A trade mark is a way of legally protecting your brand, product or service from being used without your consent. Registration of a trade mark provides owners with the exclusive legal right to use, license and sell their intellectual asset. Put simply, a trade mark is...

Key Issues Affecting Trust Distributions

Some of the key issues associated with the distribution of trust income from a discretionary trust are listed as follows. However, it is important to be aware that this process will inevitably be different from one trust to another. This is because each trust presents...
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