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Federal Budget 2018 - Overview
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4 components of our 2018 Federal Budget
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Articles

Personal Liability Trustee Company of Directors?

No Deduction for Payment of Partnership

Long Term Non Reviewable Contracts and GST

Redundancy Implied

Retail Premises - Leasing Procedures

Fees for Henry Kaye Investment Seminars

Pasminco Tax Loss

Super Choice Reminder

Land Tax Changes – Queensland and Victoria
Super Choice
Athletic Activities ? Sufficient to be a Business
Late Superannuation Payments - BEWARE
Superannuation Guarantee on Back Pay

Personal Liability Trustee Company of Directors?

Update to previous reports - good news.

We reported in February 2005 Personal Liability of Directors of Corporate Trustees? Click Here and August 2004 Tax Debt Danger - Directors Can Remain Personally Liable Click Here that directors of trustee company's had a significantly higher risk of personal liability than directors of every other type of company.

There has been a recent Government announcement that overturns a couple of recent cases that were considered by most lawyers and accountants and business people to be bad law.

The Government has indicated that a new section 197 of the Corporation Act will re-establish the traditional understanding that directors are only personally liable where there is a breach of trust or ultra vires conduct (i.e. beyond the powers of the company).

 



23rd-September-2005